62Claim for relief in case of double assessmentE+W
This section has no associated Explanatory Notes
A person who believes that a [F1WRA-collected] tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.
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
Modifications etc. (not altering text)
C1Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3
Commencement Information
I1S. 62 in force at 1.4.2018 by S.I. 2018/33, art. 3