Tax Collection and Management (Wales) Act 2016

37Overview of PartE+W

This section has no associated Explanatory Notes

This Part is about the assessment of [F1WRA-collected] taxes and includes provision about—

(a)keeping records;

(b)tax returns;

(c)enquiries by WRA into tax returns;

(d)determinations by WRA of [F1WRA-collected] tax due where no tax return is made;

(e)assessments by WRA of [F1WRA-collected] tax due [F2and of amounts payable in respect of tax credits];

(f)claims for relief from double assessment and for repayment of [F1WRA-collected] tax;

(g)the making of claims.

Textual Amendments