55Assessment to recover excessive repayment of taxE+W
This section has no associated Explanatory Notes
(1)If an amount of a [F1WRA-collected] tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid [F1WRA-collected] tax.
(2)If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.
Textual Amendments
F1Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
Commencement Information
I1S. 55 in force at 1.4.2018 by S.I. 2018/33, art. 3