S. 66 in force at 18.10.2017 by S.I. 2017/954, art. 2

Ss. 74-77 applied (with modifications) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), regs. 1(2), 27

S. 63A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 24; S.I. 2018/34, art. 3

S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 68 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 59(7) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(b); S.I. 2018/34, art. 3

Words in s. 59(2) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(3)

S. 81 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 67(12) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), ss. 45, 97(2); S.I. 2018/35, art. 3

Words in s. 59(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(2)

Word in s. 63(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(d); S.I. 2018/34, art. 3

S. 64 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 76 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 39(2) inserted (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(b); S.I. 2018/35, art. 3

Words in s. 63(3) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(c)(ii); S.I. 2018/34, art. 3

Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(a)

S. 67(2A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(d); S.I. 2018/34, art. 3

Words in s. 71(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 31; S.I. 2018/34, art. 3

Words in s. 39 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 7; S.I. 2018/34, art. 3

S. 45(2)(b) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(b)

S. 79 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 67(2)(b) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(c); S.I. 2018/34, art. 3

Words in s. 59(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(4)

S. 74 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 68(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 29(a); S.I. 2018/34, art. 3

S. 43 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 59(7) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(a); S.I. 2018/34, art. 3

S. 71 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 62 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 80 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. 7 para. 43(5); S.I. 2018/34, art. 3

S. 63 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 43(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(a); S.I. 2018/34, art. 3

S. 39A inserted (18.10.2017) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 8; S.I. 2017/953, art. 2(j)

Words in s. 64 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(1)(a); S.I. 2018/34, art. 3

Words in s. 43(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(c); S.I. 2018/34, art. 3

S. 77 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 64 heading substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(2); S.I. 2018/34, art. 3

S. 72 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 81(1A) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 34(a); S.I. 2018/34, art. 3

S. 43(1A)(1B) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(b); S.I. 2018/34, art. 3

S. 73 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 80 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 43(3)(a)(b) substituted for words in s. 43(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(d); S.I. 2018/34, art. 3

Word in s. 63(1)(b) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 23(a); S.I. 2018/34, art. 3

S. 56 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 81(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 34(b); S.I. 2018/34, art. 3

Words in s. 45(3) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(4)

S. 40(a)(b) substituted for words (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 3; S.I. 2018/35, art. 3

S. 65 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 67(2)(a) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 28(b); S.I. 2018/34, art. 3

Word in s. 44(1) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(a)

S. 39 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 59 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. 7 para. 43(3); S.I. 2018/34, art. 3

S. 67 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 56 substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 13

S. 43(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(e); S.I. 2018/34, art. 3

S. 39 renumbered as s. 39(1) (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 2(a); S.I. 2018/35, art. 3

S. 44 in force at 1.4.2018 by S.I. 2018/33, art. 3

Pt. 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

S. 59(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(5)

S. 40 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 44(1)(c)(d) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(b)

S. 45(1A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(2)

Words in s. 40 substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 9; S.I. 2018/34, art. 3

S. 64 modified (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 3

S. 70 in force at 1.4.2018 by S.I. 2018/33, art. 3

Words in s. 45(2) renumbered as s. 45(2)(a) (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 11(3)(a)

S. 79 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. 7 para. 43(4); S.I. 2018/34, art. 3

S. 75 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 45 in force at 1.4.2018 by S.I. 2018/33, art. 3

S. 59 in force at 1.4.2018 by S.I. 2018/33, art. 3

Word in s. 45(1)(a) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 13(a); S.I. 2018/34, art. 3

S. 69(3)(4) in force at 18.10.2017 by S.I. 2017/954, art. 2

Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(b)

Words in s. 45(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 13(b); S.I. 2018/34, art. 3

Words in s. 52(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 16; S.I. 2018/34, art. 3

http://www.legislation.gov.uk/anaw/2016/6/part/3/2018-01-25Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2018-01-25PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 1OVERVIEW
37Overview of Part

This Part is about the assessment of devolved taxes and includes provision about—

a

keeping records;

b

tax returns;

c

enquiries by WRA into tax returns;

d

determinations by WRA of devolved tax due where no tax return is made;

e

assessments by WRA of devolved tax due where there is no enquiry;

f

claims for relief from double assessment and for repayment of devolved tax;

g

the making of claims.

CHAPTER 2TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS
38Duty to keep and preserve records1

A person who is required to make a tax return must—

a

keep any records that may be needed to enable the person to make a correct and complete tax return, and

b

preserve those records in accordance with this section.

2

The records must be preserved until the end of the later of the relevant day and the day on which—

a

an enquiry into the tax return is completed (see section 50), or

b

if there is no enquiry, WRA ceases to have power to enquire into the tax return (see section 43).

3

The relevant day” means—

a

the sixth anniversary of the day on which the tax return is made or, if the tax return is amended, of the day on which notice of the amendment is given under section 41, or

b

any earlier day that may be specified by WRA.

4

Different days may be specified for different purposes under subsection (3)(b).

5

The records required to be kept and preserved under this section include—

a

details of any relevant transaction (including relevant instruments relating to any transaction: in particular, any contract or conveyance, and any supporting maps, plans or similar documents);

b

details of any activity subject to devolved tax;

c

records of relevant payments, receipts and financial arrangements.

6

The Welsh Ministers may by regulations—

a

provide that the records required to be kept and preserved under this section do, or do not, include records of a description prescribed by the regulations;

b

prescribe descriptions of supporting documents that are required to be kept under this section.

7

Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).

8

Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.

39Preservation of information etc.1

The duty under section 38 or 38A to preserve records may be satisfied—

a

by preserving them in any form and by any means, or

b

by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.

2

But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.

39APower to make regulations about records

The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.

CHAPTER 3TAX RETURNSFiling date
40Meaning of “filing date”

In the Welsh Tax Acts, the “filing date

a

in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;

b

in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.

Amendment and correction of tax returns
41Amendment of tax return by taxpayer1

A person who has made a tax return may amend it by giving notice to WRA.

2

An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).

3

The relevant date is—

a

the filing date, or

b

such other date as the Welsh Ministers may by regulations prescribe.

4

This section is subject to sections 45(3) and 50.

42Correction of tax return by WRA1

WRA may correct any obvious error or omission in a tax return.

2

A correction under this section—

a

is made by issuing a notice to the person who made the tax return, and

b

is regarded as effecting an amendment of the tax return.

3

The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.

4

A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.

5

A correction under this section has no effect if the person who made the tax return rejects it by—

a

during the amendment period, amending the tax return so as to reject the correction, or

b

after that period, giving a notice rejecting the correction.

6

A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.

CHAPTER 4WRA ENQUIRIESNotice and scope of enquiry
43Notice of enquiry1

WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the enquiry period (but see subsection (1B)).

1A

The enquiry period for a tax return is the period of 12 months beginning with the relevant date.

1B

But WRA may enquire into a tax return after the expiry of the enquiry period if—

a

the tax return is made in respect of a land transaction,

b

after the tax return is made, a further return is made in respect of the same land transaction,

c

WRA has issued a notice of enquiry into the further return, and

d

WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).

2

For the purposes of subsection (1A), the relevant date is—

a

if the tax return was made after the filing date, the day on which the tax return was made, or

b

otherwise, the filing date,

but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.

3

A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued

a

as a result of an amendment of the tax return under section 41, or

b

by virtue of subsection (1B).

4

In subsection (1B), “"further return”” means a further return made under LTTA.

44Scope of enquiry1

An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—

a

to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates, ...

b

to the amount of devolved tax chargeable on the person who made the tax return,

c

to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or

d

to the amount of tax credit to which the person is entitled.

2

But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—

a

matters to which the amendment relates, and

b

matters affected by the amendment.

Amendment of tax return during enquiry
45Amendment of tax return during enquiry to prevent loss of tax1

If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

a

that the amount stated in the tax return as the amount of devolved tax chargeable is insufficient, and

b

that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

WRA may by notice issued to the person who made the return amend it to make good the insufficiency.

1A

If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—

a

that the amount of tax credit claimed in the tax return is excessive, and

b

that, unless the return is immediately amended, there is likely to be a loss of devolved tax,

WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.

2

If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return,

a

subsection (1) applies only so far as the insufficiency is attributable to the amendment , and

b

subsection (1A) applies only so far as the excessive amount is attributable to the amendment.

3

Where a notice is issued under subsection (1) or (1A), the person who made the tax return may no longer amend it under section 41.

4

The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.

5

For the purposes of this section and sections 45A and 46 the period during which an enquiry into a tax return is in progress is the whole of the period—

a

beginning with the day on which notice of enquiry into the tax return is issued, and

b

ending with the day on which the enquiry is completed (see section 50).

Referral during enquiry
46Referral of questions to tribunal during enquiry1

At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.

2

The tribunal must determine any question referred to it.

3

More than one referral may be made under this section in relation to an enquiry.

47Withdrawal of referral

WRA or the person who made the tax return may withdraw a referral made under section 46.

48Effect of referral on enquiry1

While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—

a

no closure notice may be issued in relation to the enquiry (see section 50), and

b

no application may be made for a direction to issue a closure notice (see section 51).

2

Proceedings on a referral are in progress where—

a

a referral has been made and has not been withdrawn, and

b

the question referred has not been finally determined.

49Effect of determination1

A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.

2

WRA must take the determination into account—

a

in reaching conclusions on the enquiry, and

b

in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.

3

The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.

Completion of enquiry
50Completion of enquiry1

An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—

a

that the enquiry is complete, and

b

the conclusions reached in the enquiry.

2

A closure notice must either—

a

state that in WRA's opinion no amendment of the tax return is required, or

b

make the amendments of the tax return required to give effect to WRA's conclusions.

3

Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.

4

The person who made the tax return must pay an amount, or additional amount, of devolved tax chargeable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.

51Direction to complete enquiry1

The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.

2

The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.

CHAPTER 5WRA DETERMINATIONS
52Determination of tax chargeable if no tax return made1

This section applies where—

a

WRA has reason to believe that a person is chargeable to a devolved tax,

b

the person has not made a tax return in relation to the devolved tax chargeable, and

c

the relevant filing date has passed.

2

The relevant filing date” means the date by which WRA believes a tax return was required to be made.

3

WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.

4

Notice of the determination must be issued to the person.

5

The person must pay the devolved tax payable in accordance with the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.

6

No WRA determination may be made more than 4 years after the relevant date.

7

The relevant date is—

a

the relevant filing date, or

b

such other date as the Welsh Ministers may by regulations prescribe.

53Determination superseded by tax return1

If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a devolved tax makes a tax return with respect to the tax, the return supersedes the determination.

2

But subsection (1) does not apply to a tax return made—

a

more than 4 years after the power to make a WRA determination first became exercisable, or

b

more than 12 months after the day on which the notice of the determination was issued,

whichever is the later.

3

Where—

a

proceedings have been begun for the recovery of any devolved tax charged by a WRA determination, and

b

before the proceedings are concluded the determination is superseded by a tax return,

the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.

CHAPTER 6WRA ASSESSMENTSAssessment of loss of tax or of excessive repayment
54Assessment where loss of tax

If WRA comes to the view that—

a

an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,

b

an assessment of the devolved tax chargeable on a person is or has become insufficient, or

c

relief in respect of a devolved tax has been claimed or given that is or has become excessive,

WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.

55Assessment to recover excessive repayment of tax1

If an amount of a devolved 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 devolved 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.

56References to “WRA assessment”

In this Act, “WRA assessment” means an assessment under section 54 , 55 or 55A.

Making WRA assessments
57References to the “taxpayer”

In sections 58 to 61, “taxpayer” means—

a

in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,

b

in relation to a WRA assessment under section 55, the person mentioned there.

58Conditions for making WRA assessments1

A WRA assessment—

a

may be made only in the two cases specified in subsections (2) and (3), and

b

may not be made in the circumstances specified in subsection (4).

2

The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—

a

the taxpayer,

b

a person acting on the taxpayer's behalf, or

c

a person who was a partner in the same partnership as the taxpayer.

3

The second case is—

a

where WRA has ceased to be entitled to issue a notice of enquiry into a tax return, or has completed its enquiries into a tax return, and

b

at the time when it ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to it before that time.

4

No WRA assessment may be made if—

a

the situation mentioned in section 54 or 55 is attributable to a mistake in the tax return as to the basis on which the devolved tax liability ought to have been calculated, and

b

the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.

59Time limits for WRA assessments1

No WRA assessment may be made more than 4 years after the relevant date in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b).

2

But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.

3

And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.

4

A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.

4A

No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—

a

if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and

b

otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.

5

If the taxpayer has died—

a

any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and

b

a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.

6

Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.

7

In this section—

related person” (“person cysylltiedig”), in relation to the taxpayer, means—

a

a person acting on the taxpayer's behalf, or

b

a person who was a partner in the same partnership as the taxpayer;

relevant date” (“dyddiad perthnasol”) , in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55, means—

za

if a tax return has not been made, the date by which WRA believes a tax return was required to be made,

a

if a tax return was made after the filing date, the day on which the tax return was made, or

b

otherwise, the filing date.

“relevant date” (“dyddiad perthnasol”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—

a

where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;

b

where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;

c

where the tax credit in question was claimed by any other means, the day on which the claim was made.

60Situations brought about carelessly or deliberately1

This section applies for the purposes of sections 58 and 59.

2

A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.

3

Where—

a

information is provided to WRA,

b

the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and

c

that person fails to take reasonable steps to inform WRA,

any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.

4

References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.

61Assessment procedure1

Notice of a WRA assessment must be issued to the taxpayer.

2

The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.

3

After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.

CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAXDouble assessment
62Claim for relief in case of double assessment

A person who believes that a devolved 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.

Overpaid tax etc.
63Claim for relief for overpaid tax etc.1

This section applies where—

a

a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or

b

a person has been assessed as chargeable to an amount of a devolved tax, or a WRA determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.

2

The person may make a claim to WRA for the amount to be repaid or discharged.

3

Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of the Welsh Tax Acts.

4

For the purposes of this section and sections 63A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.

63AClaim for relief in respect of land transaction tax: regulations ceasing to have effect1

If—

a

by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and

b

in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,

the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.

2

Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.

3

Any penalty or interest is related to an amount of tax for this purpose to the extent that it—

a

is attributable to the amount, and

b

would not have been incurred but for the application to the transaction in question of the tax bands and tax rates specified in the rejected regulations.

4

A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—

a

the date on which the rejected regulations cease to have effect, or

b

the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the rejected regulations.

5

A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.

6

In this section—

"chargeable transaction”” (“"trafodiad trethadwy”") has the meaning given by section 17 of LTTA;

"rejected regulations”” (“"rheoliadau a wrthodir”") has the meaning given by section 26(1)(a) of that Act.

Unjustified enrichment
64Disallowing claims for relief due to unjustified enrichment

WRA need not give effect to a claim for relief made under section 63 or 63A if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.

65Unjustified enrichment: further provision1

This section applies where—

a

there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person (“the taxpayer”), and

b

the whole or a part of the cost of the payment of that amount to WRA has, for practical purposes, been borne by a person other than the taxpayer.

2

Where, in a case to which this section applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in the taxpayer's case about the operation of any provisions relating to a devolved tax, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of any determination—

a

of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer, or

b

of whether or to what extent any enrichment of the taxpayer would be unjust.

3

In subsection (2) “the quantified amount” means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate the taxpayer for loss or damage shown by the taxpayer to have resulted to the taxpayer from the making of the mistaken assumptions.

4

The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of—

a

any enactment or EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or

b

any notice published by WRA under or for the purposes of any such enactment.

66Unjustified enrichment: reimbursement arrangements1

The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—

a

contain such provision as may be prescribed by the regulations, and

b

are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.

2

In this section, “reimbursement arrangements” means any arrangements for the purposes of a claim under section 63 which—

a

are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and

b

provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.

3

The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular—

a

provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations;

b

provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;

c

provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to make reimbursement or to repay WRA;

d

provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.

4

Regulations under this section may impose obligations on persons specified in the regulations—

a

to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c);

b

to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).

5

Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.

6

Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).

7

The regulations may in particular make provision—

a

about the circumstances in which liability to a penalty is incurred;

b

about the amounts of penalties;

c

for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;

d

about the procedure for assessing penalties;

e

about reviews of or appeals against penalties;

f

about enforcing penalties.

8

But the regulations may not create criminal offences.

9

Regulations made by virtue of subsection (6) may amend any enactment (including this Act).

10

Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.

Other grounds for disallowing claims
67Cases in which WRA need not give effect to a claim1

WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, the claim falls within a case described in this section.

2

Case 1 is where the amount of a devolved tax paid, or liable to be paid, is excessive because of—

a

a mistake in a claim or election, or

b

a mistake consisting of making, or failing to make, a claim or election.

2A

In subsection (2), “"election”” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).

3

Case 2 is where the claimant is or will be able to seek relief by taking other steps under this Part.

4

Case 3 is where the claimant—

a

could have sought relief by taking such steps within a period that has now expired, and

b

knew or ought reasonably to have known, before the end of that period, that such relief was available.

5

Case 4 is where the claim is made on grounds that—

a

have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, or

b

have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.

6

Case 5 is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—

a

the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined);

b

the day on which the claimant withdrew a relevant appeal to the tribunal;

c

the end of the period in which the claimant was entitled to make a relevant appeal to the tribunal.

7

In subsection (6), “relevant appeal” means an appeal by the claimant relating to the amount paid or liable to be paid.

8

Case 6 is where the amount in question was paid or is liable to be paid—

a

in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA, or

b

in accordance with an agreement between the claimant and WRA settling such proceedings.

9

Case 7 is where—

a

the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to devolved tax, and

b

the mistake occurred because liability was calculated in accordance with the practice generally prevailing at the time.

10

Case 7 does not apply where the amount paid, or liable to be paid, is devolved tax which has been charged contrary to EU law.

11

For the purposes of subsection (10), an amount of devolved tax is charged contrary to EU law if, in the circumstances in question, the charge to devolved tax is contrary to—

a

the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, or

b

the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).

12

Case 8 is where—

a

the claim is made in respect of an amount of landfill disposals tax, and

b

an amount of landfill disposals tax that the claimant is required to pay has not been paid.

CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
68Making claims1

A claim under section 62 , 63 or 63A must be made in such form as WRA may determine.

2

The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.

3

The form of claim may require—

a

a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;

b

such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

c

the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

4

A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.

5

A claim under section 63 may not be made by being included in a tax return.

69Duty to keep and preserve records1

A person making a claim under section 62 or 63 must—

a

have kept any records that are needed to enable the person to make a correct and complete claim, and

b

preserve those records in accordance with this section.

2

The records must be preserved until the latest of the following—

a

(except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made;

b

where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;

c

where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.

3

The Welsh Ministers may by regulations—

a

provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;

b

prescribe descriptions of supporting documents that are required to be kept under this section.

4

Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).

5

Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.

70Preservation of information etc.

The duty under section 69 to preserve records may be satisfied—

a

by preserving them in any form and by any means, or

b

by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.

71Amendment of claim by claimant1

A person who has made a claim under section 62 , 63 or 63A may amend the claim by giving notice to WRA.

2

No such amendment may be made—

a

more than 12 months after the day on which the claim was made, or

b

if WRA issues a notice under section 74, during the period—

i

beginning with the day on which the notice is issued, and

ii

ending with the day on which the enquiry under that section is completed.

72Correction of claim by WRA1

WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).

2

No such correction may be made—

a

more than 9 months after the day on which the claim was made, or

b

if WRA issues a notice under section 74, during the period—

i

beginning with the day on which notice is issued, and

ii

ending with the day on which the enquiry under that section is completed.

3

A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.

73Giving effect to claims and amendments1

As soon as practicable after a claim is made, amended or corrected—

a

WRA must issue notice of its decision to the claimant, and

b

where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of devolved tax.

2

Where WRA enquires into a claim or amendment—

a

subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but

b

WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.

74Notice of enquiry1

WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.

2

A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.

75Completion of enquiry1

An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—

a

that the enquiry is complete, and

b

the conclusions reached in the enquiry.

2

A closure notice must either—

a

state that in the opinion of WRA no amendment of the claim is required, or

b

if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.

3

In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.

76Direction to complete enquiry1

The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.

2

The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.

77Giving effect to amendments under section 751

Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether⁠—

a

by way of assessment on the claimant, or

b

by discharge or repayment of devolved tax.

2

An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.

78Time limit for making claims

A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.

79The claimant: partnerships1

This section is about the application of section 63 in a case where either—

a

(in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership, or

b

(in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.

2

In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.

3

The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)⁠(b)) had the assessment or determination been correctly made.

80Assessment of claimant in connection with claim1

This section applies where—

a

a claim is made under section 63,

b

the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and

c

such an assessment could be made but for a relevant restriction.

2

In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).

3

The following are relevant restrictions—

a

section 58;

b

the end of a time limit for making a WRA assessment.

4

Where this section applies—

a

the relevant restrictions are to be disregarded, and

b

the WRA assessment is not out of time if it is made before the final determination of the claim.

5

A claim is not finally determined until—

a

the claim, or

b

the amount to which it relates,

can no longer be varied (whether on review, appeal or otherwise).

81Contract settlements1

In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.

1A

In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.

2

The following provisions apply if the person who paid the amount under the contract settlement (“the payer”) and the person by whom the devolved tax was payable (“the taxpayer”) are not the same person.

3

In relation to a claim under section 63 in respect of that amount—

a

the references to the claimant in section 67(5), (6) and (8) have effect as if they included the taxpayer, and

b

the references to the claimant in sections 67(9) and 80(1)(b) have effect as if they were references to the taxpayer.

4

In relation to a claim under section 63 or 63A in respect of that amount, references to devolved tax in sections 68, 73 and 77 include the amount paid under the contract settlement.

5

Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax—

a

WRA may set any amount repayable to the payer as a result of the claim against any amount payable by the taxpayer as a result of the assessment, and

b

the obligations of WRA and the taxpayer are discharged to the extent of the set-off.

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<source href="#key-7075e5dc377cf75fe33fbf07516d468c"/>
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<source href="#key-b5ecd27fbddf0826f6e6db95ab5730cc"/>
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<source href="#key-cd51e46ac4e728f09baab083cea620f3"/>
<destination href="#section-44-1-c"/>
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<textualMod type="substitution" eId="mod-key-e70f5cbfa2599724f6b2f608a3d00e3a-1529488148035">
<source href="#key-e70f5cbfa2599724f6b2f608a3d00e3a"/>
<destination href="#section-45-1-a"/>
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<textualMod type="insertion" eId="mod-key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179">
<source href="#key-cf2ecf13bfcd0ba9fcea40f718514e48"/>
<destination href="#section-45-1A"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-d7c4a258ed176c6dd9a126cb9eb4ae9e-1529488238563">
<source href="#key-d7c4a258ed176c6dd9a126cb9eb4ae9e"/>
<destination href="#section-45-2-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-36f9e91a01460ea61331bc4205818fbe-1529488313025">
<source href="#key-36f9e91a01460ea61331bc4205818fbe"/>
<destination href="#section-45-2-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-a8341b06756506137d5b4cbe659a8f04-1529488354400">
<source href="#key-a8341b06756506137d5b4cbe659a8f04"/>
<destination href="#section-45-3"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-f239bad065fcbdeae3f9ad794656f705-1529488173015">
<source href="#key-f239bad065fcbdeae3f9ad794656f705"/>
<destination href="#section-45-5"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-f6b89d2a9e37ff1f96ab7d6ff9e2018d-1529488481858">
<source href="#key-f6b89d2a9e37ff1f96ab7d6ff9e2018d"/>
<destination href="#section-52-5"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-b41cefb4aeecd6a25e699ea9ec38f49a-1529488598202">
<source href="#key-b41cefb4aeecd6a25e699ea9ec38f49a"/>
<destination href="#section-56"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-18249f25948ad6a2b83c79d3be64a8ef-1529490790199">
<source href="#key-18249f25948ad6a2b83c79d3be64a8ef"/>
<destination href="#section-59-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-1495b78c333e264567892b06264326af-1529490820601">
<source href="#key-1495b78c333e264567892b06264326af"/>
<destination href="#section-59-2"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-40a66a316b2b9b49290a6e8aed39ab64-1529490851514">
<source href="#key-40a66a316b2b9b49290a6e8aed39ab64"/>
<destination href="#section-59-3"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737">
<source href="#key-c885dcf4c6fe7c1b75229735801fffa3"/>
<destination href="#section-59-4A"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-28a3ff94096cc05f8a25e71b8fe24ab4-1529490674219">
<source href="#key-28a3ff94096cc05f8a25e71b8fe24ab4"/>
<destination href="#section-59-7"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-4ded0040a318edcb147218805ec5728a-1529490575936">
<source href="#key-4ded0040a318edcb147218805ec5728a"/>
<destination href="#section-59-7"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-11a9f08c436812778f258989a78db74c-1529490761029">
<source href="#key-11a9f08c436812778f258989a78db74c"/>
<destination href="#section-59-7"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-ef1bf3661db818048948760d9e0553b6-1529490727525">
<source href="#key-ef1bf3661db818048948760d9e0553b6"/>
<destination href="#section-59-7"/>
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<textualMod type="insertion" eId="mod-key-9c2b53bd9e93195693e54609a3d064ee-1529491141480">
<source href="#key-9c2b53bd9e93195693e54609a3d064ee"/>
<destination href="#section-63-1-b"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-275bd71dd3d838f6588740613f14e412-1529491209651">
<source href="#key-275bd71dd3d838f6588740613f14e412"/>
<destination href="#section-63-3"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-1dc065db6139e1f18e6ac881d02e4eda-1529491242608">
<source href="#key-1dc065db6139e1f18e6ac881d02e4eda"/>
<destination href="#section-63-4"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">
<source href="#key-0511b7d7055b707b8b331dd17ef0e09f"/>
<destination href="#part-3-chapter-7-crossheading-overpaid-tax-etc"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-76f17d1ed7f39f31f2964b334baefc3e-1529419189104">
<source href="#key-76f17d1ed7f39f31f2964b334baefc3e"/>
<destination href="#part-3-chapter-7-crossheading-unjustified-enrichment"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-6b77709d148b2486f325c24ad5d6457d-1529491380177">
<source href="#key-6b77709d148b2486f325c24ad5d6457d"/>
<destination href="#section-64"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-b0762d17b58b4b324fcdaa09f582c239-1529492081578">
<source href="#key-b0762d17b58b4b324fcdaa09f582c239"/>
<destination href="#section-67-2-a"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-3cde295faea6a167fc4b6b7f24cebb0a-1529492106591">
<source href="#key-3cde295faea6a167fc4b6b7f24cebb0a"/>
<destination href="#section-67-2-b"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-2f50e354c53cc9d9b4b36bef33bff96e-1529492043011">
<source href="#key-2f50e354c53cc9d9b4b36bef33bff96e"/>
<destination href="#section-67-2A"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-1813c70c907822547b5c5f2a72a72124-1529492059851">
<source href="#key-1813c70c907822547b5c5f2a72a72124"/>
<destination href="#section-67-12"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-4b695b965852698dea5ee1005e9f06bc-1529492218422">
<source href="#key-4b695b965852698dea5ee1005e9f06bc"/>
<destination href="#section-68-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-32b79f6ed1afe55a25449432ab91d226-1529492509136">
<source href="#key-32b79f6ed1afe55a25449432ab91d226"/>
<destination href="#section-71-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-7dc656b7bdc061a42ee7713ca8c11619-1529492663158">
<source href="#key-7dc656b7bdc061a42ee7713ca8c11619"/>
<destination href="#section-81-1A"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-a561cbd8d2d4f445ef02f531b1899b9f-1529492679488">
<source href="#key-a561cbd8d2d4f445ef02f531b1899b9f"/>
<destination href="#section-81-4"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-39" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-40" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-43" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-44" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-45" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-52" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-56" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-59" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-63" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-64" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-65" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-67" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-68" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-71" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-73" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-77" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#section-78" refersTo="#e+w" type="jurisdiction"/>
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<restriction href="#part-3" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-3-chapter-2" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-3-chapter-7" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-3-chapter-7-crossheading-other-grounds-for-disallowing-claims" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-3-chapter-7-crossheading-overpaid-tax-etc" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-3-chapter-7-crossheading-unjustified-enrichment" refersTo="#e+w" type="jurisdiction"/>
<restriction href="#part-3-chapter-8" refersTo="#e+w" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval end="#effective-date-4" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-1" end="#effective-date-4" refersTo="#period-concept2"/>
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<temporalGroup eId="period3">
<timeInterval start="#effective-date-2" refersTo="#period-concept3"/>
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<temporalGroup eId="period4">
<timeInterval start="#effective-date-2" end="#effective-date-4" refersTo="#period-concept4"/>
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<temporalGroup eId="period5">
<timeInterval start="#effective-date-3" refersTo="#period-concept5"/>
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<temporalGroup eId="period6">
<timeInterval start="#effective-date-3" end="#effective-date-4" refersTo="#period-concept6"/>
</temporalGroup>
<temporalGroup eId="period7">
<timeInterval start="#effective-date-4" refersTo="#period-concept7"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/anaw/2017/1" showAs="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017"/>
<TLCLocation eId="e+w" href="/ontology/jurisdictions/uk.EnglandWales" showAs="England, Wales"/>
<TLCTerm eId="term-the-relevant-day" href="/ontology/term/uk.the-relevant-day" showAs="The relevant day"/>
<TLCTerm eId="term-supporting-documents" href="/ontology/term/uk.supporting-documents" showAs="Supporting documents"/>
<TLCTerm eId="term-filing-date" href="/ontology/term/uk.filing-date" showAs="filing date"/>
<TLCTerm eId="term-further-return" href="/ontology/term/uk.further-return" showAs=""further return”"/>
<TLCTerm eId="term-the-relevant-filing-date" href="/ontology/term/uk.the-relevant-filing-date" showAs="The relevant filing date"/>
<TLCTerm eId="term-wra-assessment" href="/ontology/term/uk.wra-assessment" showAs="WRA assessment"/>
<TLCTerm eId="term-taxpayer" href="/ontology/term/uk.taxpayer" showAs="taxpayer"/>
<TLCTerm eId="term-related-person" href="/ontology/term/uk.related-person" showAs="related person"/>
<TLCTerm eId="term-person-cysylltiedig" href="/ontology/term/uk.person-cysylltiedig" showAs="person cysylltiedig"/>
<TLCTerm eId="term-relevant-date" href="/ontology/term/uk.relevant-date" showAs="relevant date"/>
<TLCTerm eId="term-dyddiad-perthnasol" href="/ontology/term/uk.dyddiad-perthnasol" showAs="dyddiad perthnasol"/>
<TLCTerm eId="term-chargeable-transaction" href="/ontology/term/uk.chargeable-transaction" showAs=""chargeable transaction”"/>
<TLCTerm eId="term-trafodiad-trethadwy" href="/ontology/term/uk.trafodiad-trethadwy" showAs=""trafodiad trethadwy"/>
<TLCTerm eId="term-rejected-regulations" href="/ontology/term/uk.rejected-regulations" showAs=""rejected regulations”"/>
<TLCTerm eId="term-rheoliadau-a-wrthodir" href="/ontology/term/uk.rheoliadau-a-wrthodir" showAs=""rheoliadau a wrthodir"/>
<TLCTerm eId="term-the-quantified-amount" href="/ontology/term/uk.the-quantified-amount" showAs="the quantified amount"/>
<TLCTerm eId="term-reimbursement-arrangements" href="/ontology/term/uk.reimbursement-arrangements" showAs="reimbursement arrangements"/>
<TLCTerm eId="term-election" href="/ontology/term/uk.election" showAs=""election”"/>
<TLCTerm eId="term-relevant-appeal" href="/ontology/term/uk.relevant-appeal" showAs="relevant appeal"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2016.04.26-2018.04.01" showAs="from 2016-04-26 until 2018-04-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2017.10.18" showAs="since 2017-10-18"/>
<TLCConcept eId="period-concept3" href="/ontology/time/2017.10.18-2018.04.01" showAs="from 2017-10-18 until 2018-04-01"/>
<TLCConcept eId="period-concept4" href="/ontology/time/2018.01.25" showAs="since 2018-01-25"/>
<TLCConcept eId="period-concept5" href="/ontology/time/2018.01.25-2018.04.01" showAs="from 2018-01-25 until 2018-04-01"/>
<TLCConcept eId="period-concept6" href="/ontology/time/2018.04.01" showAs="since 2018-04-01"/>
</references>
<notes source="#source">
<note class="commentary I" eId="key-011d6bbd05b555536ca7b8471f29fd42">
<p>
S. 66 in force at 18.10.2017 by
<ref href="http://www.legislation.gov.uk/id/wsi/2017/954">S.I. 2017/954</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2017/954/article/2">art. 2</ref>
</p>
</note>
<note class="commentary C" eId="key-01bbbdf3cb698058845380c94b1e49fb">
<p>
Ss. 74-77 applied (with modifications) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/27">27</ref>
</p>
</note>
<note class="commentary F" eId="key-0511b7d7055b707b8b331dd17ef0e09f">
<p>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/63A">S. 63A</ref>
inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/24">Sch. 23 para. 24</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-071b95d79802c4e13d72c59c42366d5e">
<p>
S. 52 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-0ef8ef7dfb78c5164719e878580cbbe1">
<p>
S. 68 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-11a9f08c436812778f258989a78db74c">
<p>
Words in s. 59(7) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/19/b">Sch. 23 para. 19(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-1495b78c333e264567892b06264326af">
<p>
Words in s. 59(2) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/3">Sch. para. 16(3)</ref>
</p>
</note>
<note class="commentary I" eId="key-1550a58ec6312bfe3ab69ccdd25c4893">
<p>
S. 81 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-1813c70c907822547b5c5f2a72a72124">
<p>
S. 67(12) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/45">ss. 45</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">97(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-18249f25948ad6a2b83c79d3be64a8ef">
<p>
Words in s. 59(1) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/2">Sch. para. 16(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-1dc065db6139e1f18e6ac881d02e4eda">
<p>
Word in s. 63(4) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/23/d">Sch. 23 para. 23(d)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-1ecede14dc56979a4cfd82b273791398">
<p>
S. 64 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-20e36a74e0ffb0a7772e289d04e0ec3e">
<p>
S. 76 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-254dfb88d3abda679d8c4588f12dfc06">
<p>
S. 39(2) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/2/b">Sch. 4 para. 2(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-275bd71dd3d838f6588740613f14e412">
<p>
Words in s. 63(3) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/23/c/ii">Sch. 23 para. 23(c)(ii)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-28a3ff94096cc05f8a25e71b8fe24ab4">
<p>
Words in s. 59(7) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/6/a">Sch. para. 16(6)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-2f50e354c53cc9d9b4b36bef33bff96e">
<p>
S. 67(2A) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/28/d">Sch. 23 para. 28(d)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-32b79f6ed1afe55a25449432ab91d226">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/71/1">s. 71(1)</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/31">Sch. 23 para. 31</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-340bc37d72c2732a7d6d4eb34710c3f6">
<p>
Words in s. 39 inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/7">Sch. 23 para. 7</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-36f9e91a01460ea61331bc4205818fbe">
<p>
S. 45(2)(b) and word inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/11/3/b">Sch. para. 11(3)(b)</ref>
</p>
</note>
<note class="commentary I" eId="key-39f53cb46fb9094f1ea65c41d463a1c0">
<p>
S. 79 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-3c907edd4a3cee76df0edb1a42466913">
<p>
S. 78 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-3cde295faea6a167fc4b6b7f24cebb0a">
<p>
Words in s. 67(2)(b) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/28/c">Sch. 23 para. 28(c)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-40a66a316b2b9b49290a6e8aed39ab64">
<p>
Words in s. 59(3) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/4">Sch. para. 16(4)</ref>
</p>
</note>
<note class="commentary I" eId="key-4a7f610c8ff23bbc3888861b4965cf4d">
<p>
S. 74 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-4b695b965852698dea5ee1005e9f06bc">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/68/1">s. 68(1)</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/29/a">Sch. 23 para. 29(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-4c800850df40ea211567541f7d9d521e">
<p>
S. 43 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-4ded0040a318edcb147218805ec5728a">
<p>
Words in s. 59(7) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/19/a">Sch. 23 para. 19(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-538d01ae6375236a9c23e16751ceb440">
<p>
S. 71 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-5b842b8e9f974d6655c5277cc7775297">
<p>
S. 62 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary C" eId="key-5ea424696445ae496f578c881077b39c">
<p>
S. 80 applied (with modifications) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/7/paragraph/43/5">Sch. 7 para. 43(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-5fc17a9b3f25fcd712b9b76c038071ef">
<p>
S. 63 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-60b89bd1dd99459b1726fe3a50c25821">
<p>
Words in s. 43(1) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/12/a">Sch. 23 para. 12(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-68dece8ca593e48879daee5e00a4d56a">
<p>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/39A">S. 39A</ref>
inserted (18.10.2017) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/8">Sch. 23 para. 8</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2017/953">S.I. 2017/953</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2017/953/article/2/j">art. 2(j)</ref>
</p>
</note>
<note class="commentary F" eId="key-6b77709d148b2486f325c24ad5d6457d">
<p>
Words in s. 64 inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/25/1/a">Sch. 23 para. 25(1)(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-7075e5dc377cf75fe33fbf07516d468c">
<p>
Words in s. 43(2) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/12/c">Sch. 23 para. 12(c)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-72eb4c1bacdd2a181dbd2b8e4618884f">
<p>
S. 77 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-76f17d1ed7f39f31f2964b334baefc3e">
<p>
S. 64 heading substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/25/2">Sch. 23 para. 25(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-7d8ab5bf086167a6ac1c6a0ba250fe30">
<p>
S. 72 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-7dc656b7bdc061a42ee7713ca8c11619">
<p>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/81/1A">S. 81(1A)</ref>
inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/34/a">Sch. 23 para. 34(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-84e767729d46d1aeab6b2b05bce55d1b">
<p>
S. 43(1A)(1B) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/12/b">Sch. 23 para. 12(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-8c9f3140286f6b07ca557d4dc0e0b592">
<p>
S. 73 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-9277a8a25ce11c80ac4f513cf05c3fba">
<p>
S. 80 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-9332c7e564698585c922c51b87742460">
<p>
S. 43(3)(a)(b) substituted for words in s. 43(3) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/12/d">Sch. 23 para. 12(d)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-9c2b53bd9e93195693e54609a3d064ee">
<p>
Word in s. 63(1)(b) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/23/a">Sch. 23 para. 23(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-9fb080f97dea2351935705b5e8fc21ab">
<p>
S. 56 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-a561cbd8d2d4f445ef02f531b1899b9f">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/81/4">s. 81(4)</ref>
inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/34/b">Sch. 23 para. 34(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-a8341b06756506137d5b4cbe659a8f04">
<p>
Words in s. 45(3) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/11/4">Sch. para. 11(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-a97fce9977aebb54600558a1d1f19105">
<p>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/40/a/b">S. 40(a)(b)</ref>
substituted for words (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/3">Sch. 4 para. 3</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-ab7beafa538f66727541dc52fefac77a">
<p>
S. 65 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-b0762d17b58b4b324fcdaa09f582c239">
<p>
Words in s. 67(2)(a) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/28/b">Sch. 23 para. 28(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-b07750616165958c5978a6aefe67fa42">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/44/1">s. 44(1)</ref>
omitted (1.4.2018) by virtue of
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/10/a">Sch. para. 10(a)</ref>
</p>
</note>
<note class="commentary I" eId="key-b0ff4f724c7ec3d8c258510d3fb70e79">
<p>
S. 39 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary C" eId="key-b13dc72b1cbebdb3def55ad31941b608">
<p>
S. 59 applied (with modifications) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/7/paragraph/43/3">Sch. 7 para. 43(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-b163bf0c01e15a9f87efa14545539dca">
<p>
S. 67 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-b41cefb4aeecd6a25e699ea9ec38f49a">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/56">s. 56</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/13">Sch. para. 13</ref>
</p>
</note>
<note class="commentary F" eId="key-b5ecd27fbddf0826f6e6db95ab5730cc">
<p>
S. 43(4) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/12/e">Sch. 23 para. 12(e)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-b6aa4eb142cf230c27e9e71c3175de4a">
<p>
S. 39 renumbered as s. 39(1) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3">Landfill Disposals Tax (Wales) Act 2017 (anaw 3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/section/97/2">s. 97(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/3/schedule/4/paragraph/2/a">Sch. 4 para. 2(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35">S.I. 2018/35</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/35/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-b70756fc5d89c15926ee23b09fae1aee">
<p>
S. 44 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary C" eId="key-bca4088959d6973276c7c6bdefd66332">
<p>
Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/6/paragraph/14/2">Sch. 6 para. 14(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-c885dcf4c6fe7c1b75229735801fffa3">
<p>
S. 59(4A) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/5">Sch. para. 16(5)</ref>
</p>
</note>
<note class="commentary I" eId="key-cbf9b1d2446c57707e264cbc80d60791">
<p>
S. 40 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-cd51e46ac4e728f09baab083cea620f3">
<p>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/44/1/c">S. 44(1)(c)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/44/1/d">(d)</ref>
inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/10/b">Sch. para. 10(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-cf2ecf13bfcd0ba9fcea40f718514e48">
<p>
S. 45(1A) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/11/2">Sch. para. 11(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-d304fd757be16c888e532d0adba39c0b">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/40">s. 40</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/9">Sch. 23 para. 9</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary C" eId="key-d3ae055264108127a476cd922ff95477">
<p>
S. 64 modified (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/88">The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/88/regulation/1/2">regs. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/88/regulation/3">3</ref>
</p>
</note>
<note class="commentary I" eId="key-d3b2b3d4d74501100156b0b5e567169f">
<p>
S. 70 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-d7c4a258ed176c6dd9a126cb9eb4ae9e">
<p>
Words in s. 45(2) renumbered as s. 45(2)(a) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/11/3/a">Sch. para. 11(3)(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-d826b672de41a0f12cd0699dd97803f1">
<p>
S. 79 applied (with modifications) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/7/paragraph/43/4">Sch. 7 para. 43(4)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-da2c5229df35edb43bca0852d962e9ee">
<p>
S. 75 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-da4b0dfcb5234d23da81b1540138c781">
<p>
S. 45 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-def2c30d52cebd131bb71923e258f1a1">
<p>
S. 59 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-e70f5cbfa2599724f6b2f608a3d00e3a">
<p>
Word in s. 45(1)(a) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/13/a">Sch. 23 para. 13(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-ed8724af341547985d8c95eb46b8dc4f">
<p>
S. 69(3)(4) in force at 18.10.2017 by
<ref href="http://www.legislation.gov.uk/id/wsi/2017/954">S.I. 2017/954</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2017/954/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-ef1bf3661db818048948760d9e0553b6">
<p>
Words in s. 59(7) inserted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">reg. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/6/b">Sch. para. 16(6)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-f239bad065fcbdeae3f9ad794656f705">
<p>
Words in s. 45(5) substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/13/b">Sch. 23 para. 13(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-f6b89d2a9e37ff1f96ab7d6ff9e2018d">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/5">s. 52(5)</ref>
substituted (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/16">Sch. 23 para. 16</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/anaw/2016/6/part/3/2018-01-25</dc:identifier>
<dc:title>Tax Collection and Management (Wales) Act 2016</dc:title>
<dc:description>An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.</dc:description>
<dc:type>text</dc:type>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-08-13</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2018-01-25</dct:valid>
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<portionBody period="#period5">
<part eId="part-3" period="#period4">
<num>
<strong>PART 3</strong>
</num>
<heading>TAX RETURNS, ENQUIRIES AND ASSESSMENTS</heading>
<chapter eId="part-3-chapter-1" period="#period2">
<num>CHAPTER 1</num>
<heading>OVERVIEW</heading>
<section eId="section-37" period="#period2">
<num>37</num>
<heading>Overview of Part</heading>
<intro>
<p>This Part is about the assessment of devolved taxes and includes provision about—</p>
</intro>
<paragraph eId="section-37-a">
<num>a</num>
<content>
<p>keeping records;</p>
</content>
</paragraph>
<paragraph eId="section-37-b">
<num>b</num>
<content>
<p>tax returns;</p>
</content>
</paragraph>
<paragraph eId="section-37-c">
<num>c</num>
<content>
<p>enquiries by WRA into tax returns;</p>
</content>
</paragraph>
<paragraph eId="section-37-d">
<num>d</num>
<content>
<p>determinations by WRA of devolved tax due where no tax return is made;</p>
</content>
</paragraph>
<paragraph eId="section-37-e">
<num>e</num>
<content>
<p>assessments by WRA of devolved tax due where there is no enquiry;</p>
</content>
</paragraph>
<paragraph eId="section-37-f">
<num>f</num>
<content>
<p>claims for relief from double assessment and for repayment of devolved tax;</p>
</content>
</paragraph>
<paragraph eId="section-37-g">
<num>g</num>
<content>
<p>the making of claims.</p>
</content>
</paragraph>
</section>
</chapter>
<chapter eId="part-3-chapter-2" period="#period4">
<num>CHAPTER 2</num>
<heading>TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS</heading>
<section eId="section-38" period="#period7">
<num>38</num>
<heading>Duty to keep and preserve records</heading>
<subsection eId="section-38-1">
<num>1</num>
<intro>
<p>A person who is required to make a tax return must—</p>
</intro>
<paragraph eId="section-38-1-a">
<num>a</num>
<content>
<p>keep any records that may be needed to enable the person to make a correct and complete tax return, and</p>
</content>
</paragraph>
<paragraph eId="section-38-1-b">
<num>b</num>
<content>
<p>preserve those records in accordance with this section.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-38-2">
<num>2</num>
<intro>
<p>The records must be preserved until the end of the later of the relevant day and the day on which—</p>
</intro>
<paragraph eId="section-38-2-a">
<num>a</num>
<content>
<p>an enquiry into the tax return is completed (see section 50), or</p>
</content>
</paragraph>
<paragraph eId="section-38-2-b">
<num>b</num>
<content>
<p>if there is no enquiry, WRA ceases to have power to enquire into the tax return (see section 43).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-38-3">
<num>3</num>
<intro>
<p>
<term refersTo="#term-the-relevant-day">The relevant day</term>
” means—
</p>
</intro>
<paragraph eId="section-38-3-a">
<num>a</num>
<content>
<p>the sixth anniversary of the day on which the tax return is made or, if the tax return is amended, of the day on which notice of the amendment is given under section 41, or</p>
</content>
</paragraph>
<paragraph eId="section-38-3-b">
<num>b</num>
<content>
<p>any earlier day that may be specified by WRA.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-38-4">
<num>4</num>
<content>
<p>Different days may be specified for different purposes under subsection (3)(b).</p>
</content>
</subsection>
<subsection eId="section-38-5">
<num>5</num>
<intro>
<p>The records required to be kept and preserved under this section include—</p>
</intro>
<paragraph eId="section-38-5-a">
<num>a</num>
<content>
<p>details of any relevant transaction (including relevant instruments relating to any transaction: in particular, any contract or conveyance, and any supporting maps, plans or similar documents);</p>
</content>
</paragraph>
<paragraph eId="section-38-5-b">
<num>b</num>
<content>
<p>details of any activity subject to devolved tax;</p>
</content>
</paragraph>
<paragraph eId="section-38-5-c">
<num>c</num>
<content>
<p>records of relevant payments, receipts and financial arrangements.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-38-6">
<num>6</num>
<intro>
<p>The Welsh Ministers may by regulations—</p>
</intro>
<paragraph eId="section-38-6-a">
<num>a</num>
<content>
<p>provide that the records required to be kept and preserved under this section do, or do not, include records of a description prescribed by the regulations;</p>
</content>
</paragraph>
<paragraph eId="section-38-6-b">
<num>b</num>
<content>
<p>prescribe descriptions of supporting documents that are required to be kept under this section.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-38-7">
<num>7</num>
<content>
<p>Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).</p>
</content>
</subsection>
<subsection eId="section-38-8">
<num>8</num>
<content>
<p>
<term refersTo="#term-supporting-documents">Supporting documents</term>
” includes accounts, books, deeds, contracts, vouchers and receipts.
</p>
</content>
</subsection>
</section>
<section eId="section-39" period="#period7">
<num>
<noteRef href="#key-b0ff4f724c7ec3d8c258510d3fb70e79" marker="I20" class="commentary I"/>
39
</num>
<heading>
Preservation of information
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-39-1">
<num>
<ins class="key-b6aa4eb142cf230c27e9e71c3175de4a-1529921422497 first last">
<noteRef href="#key-b6aa4eb142cf230c27e9e71c3175de4a" marker="F34" class="commentary attribute F"/>
1
</ins>
</num>
<intro>
<p>
The duty under section 38
<ins class="key-340bc37d72c2732a7d6d4eb34710c3f6-1529486609212 first last">
<noteRef href="#key-340bc37d72c2732a7d6d4eb34710c3f6" marker="F12" class="commentary attribute F"/>
or 38A
</ins>
to preserve records may be satisfied—
</p>
</intro>
<paragraph eId="section-39-a">
<num>a</num>
<content>
<p>by preserving them in any form and by any means, or</p>
</content>
</paragraph>
<paragraph eId="section-39-b">
<num>b</num>
<content>
<p>by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-39-2">
<num>
<ins class="key-254dfb88d3abda679d8c4588f12dfc06-1529486862541 first">
<noteRef href="#key-254dfb88d3abda679d8c4588f12dfc06" marker="F7" class="commentary attribute F"/>
2
</ins>
</num>
<content>
<p>
<ins class="key-254dfb88d3abda679d8c4588f12dfc06-1529486862541 last">But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-39A" period="#period3">
<num>
<ins class="key-68dece8ca593e48879daee5e00a4d56a-1515148968210">39A</ins>
</num>
<heading>
<ins class="key-68dece8ca593e48879daee5e00a4d56a-1515148968210 first">
<noteRef href="#key-68dece8ca593e48879daee5e00a4d56a" marker="F19" class="commentary attribute F"/>
Power to make regulations about records
</ins>
</heading>
<content>
<p>
<ins class="key-68dece8ca593e48879daee5e00a4d56a-1515148968210 last">The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.</ins>
</p>
</content>
</section>
</chapter>
<chapter eId="part-3-chapter-3" period="#period7">
<num>CHAPTER 3</num>
<heading>TAX RETURNS</heading>
<hcontainer name="crossheading" eId="part-3-chapter-3-crossheading-filing-date" period="#period7">
<heading>
<em>Filing date</em>
</heading>
<section eId="section-40" period="#period7">
<num>
<noteRef href="#key-cbf9b1d2446c57707e264cbc80d60791" marker="I23" class="commentary I"/>
40
</num>
<heading>Meaning of “filing date”</heading>
<intro>
<p>
In
<ins class="substitution key-d304fd757be16c888e532d0adba39c0b-1529487402071 first last">
<noteRef href="#key-d304fd757be16c888e532d0adba39c0b" marker="F38" class="commentary attribute F"/>
the Welsh Tax Acts
</ins>
, the “
<term refersTo="#term-filing-date">filing date</term>
<ins class="substitution key-a97fce9977aebb54600558a1d1f19105-1529487437776 first">
<noteRef href="#key-a97fce9977aebb54600558a1d1f19105" marker="F29" class="commentary attribute F"/>
</ins>
</p>
</intro>
<paragraph eId="section-40-a">
<num>
<ins class="substitution key-a97fce9977aebb54600558a1d1f19105-1529487437776">a</ins>
</num>
<content>
<p>
<ins class="substitution key-a97fce9977aebb54600558a1d1f19105-1529487437776">in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-40-b">
<num>
<ins class="substitution key-a97fce9977aebb54600558a1d1f19105-1529487437776">b</ins>
</num>
<content>
<p>
<ins class="substitution key-a97fce9977aebb54600558a1d1f19105-1529487437776 last">in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.</ins>
</p>
</content>
</paragraph>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-3-crossheading-amendment-and-correction-of-tax-returns" period="#period7">
<heading>
<em>Amendment and correction of tax returns</em>
</heading>
<section eId="section-41" period="#period7">
<num>41</num>
<heading>Amendment of tax return by taxpayer</heading>
<subsection eId="section-41-1">
<num>1</num>
<content>
<p>A person who has made a tax return may amend it by giving notice to WRA.</p>
</content>
</subsection>
<subsection eId="section-41-2">
<num>2</num>
<content>
<p>An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the “amendment period”).</p>
</content>
</subsection>
<subsection eId="section-41-3">
<num>3</num>
<intro>
<p>The relevant date is—</p>
</intro>
<paragraph eId="section-41-3-a">
<num>a</num>
<content>
<p>the filing date, or</p>
</content>
</paragraph>
<paragraph eId="section-41-3-b">
<num>b</num>
<content>
<p>such other date as the Welsh Ministers may by regulations prescribe.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-41-4">
<num>4</num>
<content>
<p>This section is subject to sections 45(3) and 50.</p>
</content>
</subsection>
</section>
<section eId="section-42" period="#period7">
<num>42</num>
<heading>Correction of tax return by WRA</heading>
<subsection eId="section-42-1">
<num>1</num>
<content>
<p>WRA may correct any obvious error or omission in a tax return.</p>
</content>
</subsection>
<subsection eId="section-42-2">
<num>2</num>
<intro>
<p>A correction under this section—</p>
</intro>
<paragraph eId="section-42-2-a">
<num>a</num>
<content>
<p>is made by issuing a notice to the person who made the tax return, and</p>
</content>
</paragraph>
<paragraph eId="section-42-2-b">
<num>b</num>
<content>
<p>is regarded as effecting an amendment of the tax return.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-42-3">
<num>3</num>
<content>
<p>The reference in subsection (1) to an error includes, for instance, an arithmetical mistake or an error of principle.</p>
</content>
</subsection>
<subsection eId="section-42-4">
<num>4</num>
<content>
<p>A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.</p>
</content>
</subsection>
<subsection eId="section-42-5">
<num>5</num>
<intro>
<p>A correction under this section has no effect if the person who made the tax return rejects it by—</p>
</intro>
<paragraph eId="section-42-5-a">
<num>a</num>
<content>
<p>during the amendment period, amending the tax return so as to reject the correction, or</p>
</content>
</paragraph>
<paragraph eId="section-42-5-b">
<num>b</num>
<content>
<p>after that period, giving a notice rejecting the correction.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-42-6">
<num>6</num>
<content>
<p>A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
<chapter eId="part-3-chapter-4" period="#period7">
<num>CHAPTER 4</num>
<heading>WRA ENQUIRIES</heading>
<hcontainer name="crossheading" eId="part-3-chapter-4-crossheading-notice-and-scope-of-enquiry" period="#period7">
<heading>
<em>Notice and scope of enquiry</em>
</heading>
<section eId="section-43" period="#period7">
<num>
<noteRef href="#key-4c800850df40ea211567541f7d9d521e" marker="I10" class="commentary I"/>
43
</num>
<heading>Notice of enquiry</heading>
<subsection eId="section-43-1">
<num>1</num>
<content>
<p>
WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the
<ins class="substitution key-60b89bd1dd99459b1726fe3a50c25821-1529487852359 first last">
<noteRef href="#key-60b89bd1dd99459b1726fe3a50c25821" marker="F18" class="commentary attribute F"/>
enquiry period (but see subsection (1B)).
</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-1A">
<num>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920 first">
<noteRef href="#key-84e767729d46d1aeab6b2b05bce55d1b" marker="F24" class="commentary attribute F"/>
1A
</ins>
</num>
<content>
<p>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">The enquiry period for a tax return is the period of 12 months beginning with the relevant date.</ins>
</p>
</content>
</subsection>
<subsection eId="section-43-1B">
<num>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">1B</ins>
</num>
<intro>
<p>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">But WRA may enquire into a tax return after the expiry of the enquiry period if—</ins>
</p>
</intro>
<paragraph eId="section-43-1B-a">
<num>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">a</ins>
</num>
<content>
<p>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">the tax return is made in respect of a land transaction,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-1B-b">
<num>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">b</ins>
</num>
<content>
<p>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">after the tax return is made, a further return is made in respect of the same land transaction,</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-1B-c">
<num>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">c</ins>
</num>
<content>
<p>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">WRA has issued a notice of enquiry into the further return, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-1B-d">
<num>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920">d</ins>
</num>
<content>
<p>
<ins class="key-84e767729d46d1aeab6b2b05bce55d1b-1529487802920 last">WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-43-2">
<num>2</num>
<intro>
<p>
<ins class="key-7075e5dc377cf75fe33fbf07516d468c-1529487877489 first last">
<noteRef href="#key-7075e5dc377cf75fe33fbf07516d468c" marker="F21" class="commentary attribute F"/>
For the purposes of subsection (1A),
</ins>
the relevant date is—
</p>
</intro>
<paragraph eId="section-43-2-a">
<num>a</num>
<content>
<p>if the tax return was made after the filing date, the day on which the tax return was made, or</p>
</content>
</paragraph>
<paragraph eId="section-43-2-b">
<num>b</num>
<content>
<p>otherwise, the filing date,</p>
</content>
</paragraph>
<wrapUp>
<p>but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.</p>
</wrapUp>
</subsection>
<subsection eId="section-43-3">
<num>3</num>
<intro>
<p>A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued</p>
</intro>
<paragraph eId="section-43-3-a">
<num>
<ins class="substitution key-9332c7e564698585c922c51b87742460-1529487911964 first">
<noteRef href="#key-9332c7e564698585c922c51b87742460" marker="F25" class="commentary attribute F"/>
a
</ins>
</num>
<content>
<p>
<ins class="substitution key-9332c7e564698585c922c51b87742460-1529487911964">as a result of an amendment of the tax return under section 41, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-43-3-b">
<num>
<ins class="substitution key-9332c7e564698585c922c51b87742460-1529487911964">b</ins>
</num>
<content>
<p>
<ins class="substitution key-9332c7e564698585c922c51b87742460-1529487911964 last">by virtue of subsection (1B)</ins>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-43-4">
<num>
<ins class="key-b5ecd27fbddf0826f6e6db95ab5730cc-1529487826304 first">
<noteRef href="#key-b5ecd27fbddf0826f6e6db95ab5730cc" marker="F33" class="commentary attribute F"/>
4
</ins>
</num>
<content>
<p>
<ins class="key-b5ecd27fbddf0826f6e6db95ab5730cc-1529487826304">In subsection (1B), “</ins>
<term refersTo="#term-further-return">
<ins class="key-b5ecd27fbddf0826f6e6db95ab5730cc-1529487826304">"further return”</ins>
</term>
<ins class="key-b5ecd27fbddf0826f6e6db95ab5730cc-1529487826304 last">” means a further return made under LTTA.</ins>
</p>
</content>
</subsection>
</section>
<section eId="section-44" period="#period7">
<num>
<noteRef href="#key-b70756fc5d89c15926ee23b09fae1aee" marker="I22" class="commentary I"/>
44
</num>
<heading>Scope of enquiry</heading>
<subsection eId="section-44-1">
<num>1</num>
<intro>
<p>An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—</p>
</intro>
<paragraph eId="section-44-1-a">
<num>a</num>
<content>
<p>
to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates,
<noteRef href="#key-b07750616165958c5978a6aefe67fa42" marker="F31" class="commentary F"/>
...
</p>
</content>
</paragraph>
<paragraph eId="section-44-1-b">
<num>b</num>
<content>
<p>to the amount of devolved tax chargeable on the person who made the tax return,</p>
</content>
</paragraph>
<paragraph eId="section-44-1-c">
<num>
<ins class="key-cd51e46ac4e728f09baab083cea620f3-1529488077157 first">
<noteRef href="#key-cd51e46ac4e728f09baab083cea620f3" marker="F36" class="commentary attribute F"/>
c
</ins>
</num>
<content>
<p>
<ins class="key-cd51e46ac4e728f09baab083cea620f3-1529488077157">to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-44-1-d">
<num>
<ins class="key-cd51e46ac4e728f09baab083cea620f3-1529488077157">d</ins>
</num>
<content>
<p>
<ins class="key-cd51e46ac4e728f09baab083cea620f3-1529488077157 last">to the amount of tax credit to which the person is entitled.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-44-2">
<num>2</num>
<intro>
<p>But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—</p>
</intro>
<paragraph eId="section-44-2-a">
<num>a</num>
<content>
<p>matters to which the amendment relates, and</p>
</content>
</paragraph>
<paragraph eId="section-44-2-b">
<num>b</num>
<content>
<p>matters affected by the amendment.</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-4-crossheading-amendment-of-tax-return-during-enquiry" period="#period7">
<heading>
<em>Amendment of tax return during enquiry</em>
</heading>
<section eId="section-45" period="#period7">
<num>
<noteRef href="#key-da4b0dfcb5234d23da81b1540138c781" marker="I26" class="commentary I"/>
45
</num>
<heading>Amendment of tax return during enquiry to prevent loss of tax</heading>
<subsection eId="section-45-1">
<num>1</num>
<intro>
<p>If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—</p>
</intro>
<paragraph eId="section-45-1-a">
<num>a</num>
<content>
<p>
that the amount stated in the tax return as the amount of devolved tax
<ins class="substitution key-e70f5cbfa2599724f6b2f608a3d00e3a-1529488148035 first last">
<noteRef href="#key-e70f5cbfa2599724f6b2f608a3d00e3a" marker="F40" class="commentary attribute F"/>
chargeable
</ins>
is insufficient, and
</p>
</content>
</paragraph>
<paragraph eId="section-45-1-b">
<num>b</num>
<content>
<p>that, unless the return is immediately amended, there is likely to be a loss of devolved tax,</p>
</content>
</paragraph>
<wrapUp>
<p>WRA may by notice issued to the person who made the return amend it to make good the insufficiency.</p>
</wrapUp>
</subsection>
<subsection eId="section-45-1A">
<num>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179 first">
<noteRef href="#key-cf2ecf13bfcd0ba9fcea40f718514e48" marker="F37" class="commentary attribute F"/>
1A
</ins>
</num>
<intro>
<p>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179">If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—</ins>
</p>
</intro>
<paragraph eId="section-45-1A-a">
<num>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179">a</ins>
</num>
<content>
<p>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179">that the amount of tax credit claimed in the tax return is excessive, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-45-1A-b">
<num>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179">b</ins>
</num>
<content>
<p>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179">that, unless the return is immediately amended, there is likely to be a loss of devolved tax,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="key-cf2ecf13bfcd0ba9fcea40f718514e48-1529488125179 last">WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-45-2">
<num>2</num>
<intro>
<p>If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return, </p>
</intro>
<paragraph eId="section-45-2-a">
<num>
<ins class="key-d7c4a258ed176c6dd9a126cb9eb4ae9e-1529488238563 first last">
<noteRef href="#key-d7c4a258ed176c6dd9a126cb9eb4ae9e" marker="F39" class="commentary attribute F"/>
a
</ins>
</num>
<content>
<p>
subsection (1) applies only so far as the insufficiency is attributable to the amendment
<ins class="key-36f9e91a01460ea61331bc4205818fbe-1529488313025 first">
<noteRef href="#key-36f9e91a01460ea61331bc4205818fbe" marker="F13" class="commentary attribute F"/>
, and
</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-45-2-b">
<num>
<ins class="key-36f9e91a01460ea61331bc4205818fbe-1529488313025">b</ins>
</num>
<content>
<p>
<ins class="key-36f9e91a01460ea61331bc4205818fbe-1529488313025 last">subsection (1A) applies only so far as the excessive amount is attributable to the amendment.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-45-3">
<num>3</num>
<content>
<p>
Where a notice is issued under subsection (1)
<ins class="key-a8341b06756506137d5b4cbe659a8f04-1529488354400 first last">
<noteRef href="#key-a8341b06756506137d5b4cbe659a8f04" marker="F28" class="commentary attribute F"/>
or (1A)
</ins>
, the person who made the tax return may no longer amend it under section 41.
</p>
</content>
</subsection>
<subsection eId="section-45-4">
<num>4</num>
<content>
<p>The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.</p>
</content>
</subsection>
<subsection eId="section-45-5">
<num>5</num>
<intro>
<p>
For the purposes of this section and
<ins class="substitution key-f239bad065fcbdeae3f9ad794656f705-1529488173015 first last">
<noteRef href="#key-f239bad065fcbdeae3f9ad794656f705" marker="F42" class="commentary attribute F"/>
sections 45A and 46
</ins>
the period during which an enquiry into a tax return is in progress is the whole of the period—
</p>
</intro>
<paragraph eId="section-45-5-a">
<num>a</num>
<content>
<p>beginning with the day on which notice of enquiry into the tax return is issued, and</p>
</content>
</paragraph>
<paragraph eId="section-45-5-b">
<num>b</num>
<content>
<p>ending with the day on which the enquiry is completed (see section 50).</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-4-crossheading-referral-during-enquiry" period="#period7">
<heading>
<em>Referral during enquiry</em>
</heading>
<section eId="section-46" period="#period7">
<num>46</num>
<heading>Referral of questions to tribunal during enquiry</heading>
<subsection eId="section-46-1">
<num>1</num>
<content>
<p>At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.</p>
</content>
</subsection>
<subsection eId="section-46-2">
<num>2</num>
<content>
<p>The tribunal must determine any question referred to it.</p>
</content>
</subsection>
<subsection eId="section-46-3">
<num>3</num>
<content>
<p>More than one referral may be made under this section in relation to an enquiry.</p>
</content>
</subsection>
</section>
<section eId="section-47" period="#period7">
<num>47</num>
<heading>Withdrawal of referral</heading>
<content>
<p>WRA or the person who made the tax return may withdraw a referral made under section 46.</p>
</content>
</section>
<section eId="section-48" period="#period7">
<num>48</num>
<heading>Effect of referral on enquiry</heading>
<subsection eId="section-48-1">
<num>1</num>
<intro>
<p>While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠—</p>
</intro>
<paragraph eId="section-48-1-a">
<num>a</num>
<content>
<p>no closure notice may be issued in relation to the enquiry (see section 50), and</p>
</content>
</paragraph>
<paragraph eId="section-48-1-b">
<num>b</num>
<content>
<p>no application may be made for a direction to issue a closure notice (see section 51).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-48-2">
<num>2</num>
<intro>
<p>Proceedings on a referral are in progress where—</p>
</intro>
<paragraph eId="section-48-2-a">
<num>a</num>
<content>
<p>a referral has been made and has not been withdrawn, and</p>
</content>
</paragraph>
<paragraph eId="section-48-2-b">
<num>b</num>
<content>
<p>the question referred has not been finally determined.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-49" period="#period7">
<num>49</num>
<heading>Effect of determination</heading>
<subsection eId="section-49-1">
<num>1</num>
<content>
<p>A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.</p>
</content>
</subsection>
<subsection eId="section-49-2">
<num>2</num>
<intro>
<p>WRA must take the determination into account—</p>
</intro>
<paragraph eId="section-49-2-a">
<num>a</num>
<content>
<p>in reaching conclusions on the enquiry, and</p>
</content>
</paragraph>
<paragraph eId="section-49-2-b">
<num>b</num>
<content>
<p>in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-49-3">
<num>3</num>
<content>
<p>The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-4-crossheading-completion-of-enquiry" period="#period7">
<heading>
<em>Completion of enquiry</em>
</heading>
<section eId="section-50" period="#period7">
<num>50</num>
<heading>Completion of enquiry</heading>
<subsection eId="section-50-1">
<num>1</num>
<intro>
<p>An enquiry is completed when WRA issues a notice (a “closure notice”) to the person who made the tax return stating—</p>
</intro>
<paragraph eId="section-50-1-a">
<num>a</num>
<content>
<p>that the enquiry is complete, and</p>
</content>
</paragraph>
<paragraph eId="section-50-1-b">
<num>b</num>
<content>
<p>the conclusions reached in the enquiry.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-2">
<num>2</num>
<intro>
<p>A closure notice must either—</p>
</intro>
<paragraph eId="section-50-2-a">
<num>a</num>
<content>
<p>state that in WRA's opinion no amendment of the tax return is required, or</p>
</content>
</paragraph>
<paragraph eId="section-50-2-b">
<num>b</num>
<content>
<p>make the amendments of the tax return required to give effect to WRA's conclusions.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-50-3">
<num>3</num>
<content>
<p>Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.</p>
</content>
</subsection>
<subsection eId="section-50-4">
<num>4</num>
<content>
<p>The person who made the tax return must pay an amount, or additional amount, of devolved tax chargeable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.</p>
</content>
</subsection>
</section>
<section eId="section-51" period="#period7">
<num>51</num>
<heading>Direction to complete enquiry</heading>
<subsection eId="section-51-1">
<num>1</num>
<content>
<p>The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.</p>
</content>
</subsection>
<subsection eId="section-51-2">
<num>2</num>
<content>
<p>The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
<chapter eId="part-3-chapter-5" period="#period7">
<num>CHAPTER 5</num>
<heading>WRA DETERMINATIONS</heading>
<section eId="section-52" period="#period7">
<num>
<noteRef href="#key-071b95d79802c4e13d72c59c42366d5e" marker="I2" class="commentary I"/>
52
</num>
<heading>Determination of tax chargeable if no tax return made</heading>
<subsection eId="section-52-1">
<num>1</num>
<intro>
<p>This section applies where—</p>
</intro>
<paragraph eId="section-52-1-a">
<num>a</num>
<content>
<p>WRA has reason to believe that a person is chargeable to a devolved tax,</p>
</content>
</paragraph>
<paragraph eId="section-52-1-b">
<num>b</num>
<content>
<p>the person has not made a tax return in relation to the devolved tax chargeable, and</p>
</content>
</paragraph>
<paragraph eId="section-52-1-c">
<num>c</num>
<content>
<p>the relevant filing date has passed.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-52-2">
<num>2</num>
<content>
<p>
<term refersTo="#term-the-relevant-filing-date">The relevant filing date</term>
” means the date by which WRA believes a tax return was required to be made.
</p>
</content>
</subsection>
<subsection eId="section-52-3">
<num>3</num>
<content>
<p>WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.</p>
</content>
</subsection>
<subsection eId="section-52-4">
<num>4</num>
<content>
<p>Notice of the determination must be issued to the person.</p>
</content>
</subsection>
<subsection eId="section-52-5">
<num>5</num>
<content>
<p>
The person must pay the devolved tax payable
<ins class="substitution key-f6b89d2a9e37ff1f96ab7d6ff9e2018d-1529488481858 first last">
<noteRef href="#key-f6b89d2a9e37ff1f96ab7d6ff9e2018d" marker="F43" class="commentary attribute F"/>
in accordance with
</ins>
the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
</p>
</content>
</subsection>
<subsection eId="section-52-6">
<num>6</num>
<content>
<p>No WRA determination may be made more than 4 years after the relevant date.</p>
</content>
</subsection>
<subsection eId="section-52-7">
<num>7</num>
<intro>
<p>The relevant date is—</p>
</intro>
<paragraph eId="section-52-7-a">
<num>a</num>
<content>
<p>the relevant filing date, or</p>
</content>
</paragraph>
<paragraph eId="section-52-7-b">
<num>b</num>
<content>
<p>such other date as the Welsh Ministers may by regulations prescribe.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-53" period="#period7">
<num>53</num>
<heading>Determination superseded by tax return</heading>
<subsection eId="section-53-1">
<num>1</num>
<content>
<p>If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a devolved tax makes a tax return with respect to the tax, the return supersedes the determination.</p>
</content>
</subsection>
<subsection eId="section-53-2">
<num>2</num>
<intro>
<p>But subsection (1) does not apply to a tax return made—</p>
</intro>
<paragraph eId="section-53-2-a">
<num>a</num>
<content>
<p>more than 4 years after the power to make a WRA determination first became exercisable, or</p>
</content>
</paragraph>
<paragraph eId="section-53-2-b">
<num>b</num>
<content>
<p>more than 12 months after the day on which the notice of the determination was issued,</p>
</content>
</paragraph>
<wrapUp>
<p>whichever is the later.</p>
</wrapUp>
</subsection>
<subsection eId="section-53-3">
<num>3</num>
<intro>
<p>Where—</p>
</intro>
<paragraph eId="section-53-3-a">
<num>a</num>
<content>
<p>proceedings have been begun for the recovery of any devolved tax charged by a WRA determination, and</p>
</content>
</paragraph>
<paragraph eId="section-53-3-b">
<num>b</num>
<content>
<p>before the proceedings are concluded the determination is superseded by a tax return,</p>
</content>
</paragraph>
<wrapUp>
<p>the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.</p>
</wrapUp>
</subsection>
</section>
</chapter>
<chapter eId="part-3-chapter-6" period="#period7">
<num>CHAPTER 6</num>
<heading>WRA ASSESSMENTS</heading>
<hcontainer name="crossheading" eId="part-3-chapter-6-crossheading-assessment-of-loss-of-tax-or-of-excessive-repayment" period="#period7">
<heading>
<em>Assessment of loss of tax or of excessive repayment</em>
</heading>
<section eId="section-54" period="#period7">
<num>54</num>
<heading>Assessment where loss of tax</heading>
<intro>
<p>If WRA comes to the view that—</p>
</intro>
<paragraph eId="section-54-a">
<num>a</num>
<content>
<p>an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,</p>
</content>
</paragraph>
<paragraph eId="section-54-b">
<num>b</num>
<content>
<p>an assessment of the devolved tax chargeable on a person is or has become insufficient, or</p>
</content>
</paragraph>
<paragraph eId="section-54-c">
<num>c</num>
<content>
<p>relief in respect of a devolved tax has been claimed or given that is or has become excessive,</p>
</content>
</paragraph>
<wrapUp>
<p>WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.</p>
</wrapUp>
</section>
<section eId="section-55" period="#period7">
<num>55</num>
<heading>Assessment to recover excessive repayment of tax</heading>
<subsection eId="section-55-1">
<num>1</num>
<content>
<p>If an amount of a devolved 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 devolved tax.</p>
</content>
</subsection>
<subsection eId="section-55-2">
<num>2</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
<section eId="section-56" period="#period7">
<num>
<noteRef href="#key-9fb080f97dea2351935705b5e8fc21ab" marker="I18" class="commentary I"/>
56
</num>
<heading>References to “WRA assessment”</heading>
<content>
<p>
In this Act, “
<term refersTo="#term-wra-assessment">WRA assessment</term>
” means an assessment under section 54
<ins class="substitution key-b41cefb4aeecd6a25e699ea9ec38f49a-1529488598202 first last">
<noteRef href="#key-b41cefb4aeecd6a25e699ea9ec38f49a" marker="F32" class="commentary attribute F"/>
, 55 or 55A
</ins>
.
</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-6-crossheading-making-wra-assessments" period="#period7">
<heading>
<em>Making </em>
WRA
<em> assessments</em>
</heading>
<section eId="section-57" period="#period7">
<num>57</num>
<heading>References to the “taxpayer”</heading>
<intro>
<p>
In sections 58 to 61, “
<term refersTo="#term-taxpayer">taxpayer</term>
” means—
</p>
</intro>
<paragraph eId="section-57-a">
<num>a</num>
<content>
<p>in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,</p>
</content>
</paragraph>
<paragraph eId="section-57-b">
<num>b</num>
<content>
<p>in relation to a WRA assessment under section 55, the person mentioned there.</p>
</content>
</paragraph>
</section>
<section eId="section-58" period="#period7">
<num>58</num>
<heading>Conditions for making WRA assessments</heading>
<subsection eId="section-58-1">
<num>1</num>
<intro>
<p>A WRA assessment—</p>
</intro>
<paragraph eId="section-58-1-a">
<num>a</num>
<content>
<p>may be made only in the two cases specified in subsections (2) and (3), and</p>
</content>
</paragraph>
<paragraph eId="section-58-1-b">
<num>b</num>
<content>
<p>may not be made in the circumstances specified in subsection (4).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-58-2">
<num>2</num>
<intro>
<p>The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by—</p>
</intro>
<paragraph eId="section-58-2-a">
<num>a</num>
<content>
<p>the taxpayer,</p>
</content>
</paragraph>
<paragraph eId="section-58-2-b">
<num>b</num>
<content>
<p>a person acting on the taxpayer's behalf, or</p>
</content>
</paragraph>
<paragraph eId="section-58-2-c">
<num>c</num>
<content>
<p>a person who was a partner in the same partnership as the taxpayer.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-58-3">
<num>3</num>
<intro>
<p>The second case is—</p>
</intro>
<paragraph eId="section-58-3-a">
<num>a</num>
<content>
<p>where WRA has ceased to be entitled to issue a notice of enquiry into a tax return, or has completed its enquiries into a tax return, and</p>
</content>
</paragraph>
<paragraph eId="section-58-3-b">
<num>b</num>
<content>
<p>at the time when it ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to it before that time.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-58-4">
<num>4</num>
<intro>
<p>No WRA assessment may be made if—</p>
</intro>
<paragraph eId="section-58-4-a">
<num>a</num>
<content>
<p>the situation mentioned in section 54 or 55 is attributable to a mistake in the tax return as to the basis on which the devolved tax liability ought to have been calculated, and</p>
</content>
</paragraph>
<paragraph eId="section-58-4-b">
<num>b</num>
<content>
<p>the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-59" period="#period7">
<num>
<noteRef href="#key-def2c30d52cebd131bb71923e258f1a1" marker="I27" class="commentary I"/>
<noteRef href="#key-b13dc72b1cbebdb3def55ad31941b608" marker="C3" class="commentary C"/>
59
</num>
<heading>Time limits for WRA assessments</heading>
<subsection eId="section-59-1">
<num>1</num>
<content>
<p>
No WRA assessment may be made more than 4 years after the relevant date
<ins class="key-18249f25948ad6a2b83c79d3be64a8ef-1529490790199 first last">
<noteRef href="#key-18249f25948ad6a2b83c79d3be64a8ef" marker="F5" class="commentary attribute F"/>
in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b)
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-59-2">
<num>2</num>
<content>
<p>
But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54
<ins class="substitution key-1495b78c333e264567892b06264326af-1529490820601 first last">
<noteRef href="#key-1495b78c333e264567892b06264326af" marker="F3" class="commentary attribute F"/>
, 55 or 55A(a) or (b)
</ins>
brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.
</p>
</content>
</subsection>
<subsection eId="section-59-3">
<num>3</num>
<content>
<p>
And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54
<ins class="substitution key-40a66a316b2b9b49290a6e8aed39ab64-1529490851514 first last">
<noteRef href="#key-40a66a316b2b9b49290a6e8aed39ab64" marker="F15" class="commentary attribute F"/>
, 55 or 55A(a) or (b)
</ins>
brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
</p>
</content>
</subsection>
<subsection eId="section-59-4">
<num>4</num>
<content>
<p>A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.</p>
</content>
</subsection>
<subsection eId="section-59-4A">
<num>
<ins class="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737 first">
<noteRef href="#key-c885dcf4c6fe7c1b75229735801fffa3" marker="F35" class="commentary attribute F"/>
4A
</ins>
</num>
<intro>
<p>
<ins class="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737">No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—</ins>
</p>
</intro>
<paragraph eId="section-59-4A-a">
<num>
<ins class="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737">a</ins>
</num>
<content>
<p>
<ins class="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737">if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-59-4A-b">
<num>
<ins class="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737">b</ins>
</num>
<content>
<p>
<ins class="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737 last">otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-59-5">
<num>5</num>
<intro>
<p>If the taxpayer has died—</p>
</intro>
<paragraph eId="section-59-5-a">
<num>a</num>
<content>
<p>any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and</p>
</content>
</paragraph>
<paragraph eId="section-59-5-b">
<num>b</num>
<content>
<p>a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-59-6">
<num>6</num>
<content>
<p>Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.</p>
</content>
</subsection>
<subsection eId="section-59-7">
<num>7</num>
<content>
<p>In this section—</p>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-related-person">related person</term>
” (“
<term refersTo="#term-person-cysylltiedig">
<em>person cysylltiedig</em>
</term>
”), in relation to the taxpayer, means—
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>a person acting on the taxpayer's behalf, or</p>
</item>
<item>
<num>b</num>
<p>a person who was a partner in the same partnership as the taxpayer;</p>
</item>
</blockList>
</item>
<item>
<p>
<term refersTo="#term-relevant-date">relevant date</term>
” (“
<term refersTo="#term-dyddiad-perthnasol">
<em>dyddiad perthnasol</em>
</term>
”)
<ins class="key-28a3ff94096cc05f8a25e71b8fe24ab4-1529490674219 first last">
<noteRef href="#key-28a3ff94096cc05f8a25e71b8fe24ab4" marker="F9" class="commentary attribute F"/>
, in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55,
</ins>
means—
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<blockList class="ordered">
<item>
<num>za</num>
<p>
<ins class="key-4ded0040a318edcb147218805ec5728a-1529490575936 first last">
<noteRef href="#key-4ded0040a318edcb147218805ec5728a" marker="F17" class="commentary attribute F"/>
if a tax return has not been made, the date by which WRA believes a tax return was required to be made,
</ins>
</p>
</item>
<item>
<num>a</num>
<p>
if
<ins class="substitution key-11a9f08c436812778f258989a78db74c-1529490761029 first last">
<noteRef href="#key-11a9f08c436812778f258989a78db74c" marker="F2" class="commentary attribute F"/>
a tax return
</ins>
was made after the filing date, the day on which the tax return was made, or
</p>
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<item>
<num>b</num>
<p>otherwise, the filing date.</p>
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</item>
<item>
<p>
<ins class="key-ef1bf3661db818048948760d9e0553b6-1529490727525 first">
<noteRef href="#key-ef1bf3661db818048948760d9e0553b6" marker="F41" class="commentary attribute F"/>
“relevant date” (
</ins>
<em>
<ins class="key-ef1bf3661db818048948760d9e0553b6-1529490727525">“dyddiad perthnasol</ins>
</em>
<ins class="key-ef1bf3661db818048948760d9e0553b6-1529490727525">”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="key-ef1bf3661db818048948760d9e0553b6-1529490727525">where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;</ins>
</p>
</item>
<item>
<num>b</num>
<p>
<ins class="key-ef1bf3661db818048948760d9e0553b6-1529490727525">where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;</ins>
</p>
</item>
<item>
<num>c</num>
<p>
<ins class="key-ef1bf3661db818048948760d9e0553b6-1529490727525 last">where the tax credit in question was claimed by any other means, the day on which the claim was made.</ins>
</p>
</item>
</blockList>
</item>
</blockList>
</content>
</subsection>
</section>
<section eId="section-60" period="#period7">
<num>60</num>
<heading>Situations brought about carelessly or deliberately</heading>
<subsection eId="section-60-1">
<num>1</num>
<content>
<p>This section applies for the purposes of sections 58 and 59.</p>
</content>
</subsection>
<subsection eId="section-60-2">
<num>2</num>
<content>
<p>A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.</p>
</content>
</subsection>
<subsection eId="section-60-3">
<num>3</num>
<intro>
<p>Where—</p>
</intro>
<paragraph eId="section-60-3-a">
<num>a</num>
<content>
<p>information is provided to WRA,</p>
</content>
</paragraph>
<paragraph eId="section-60-3-b">
<num>b</num>
<content>
<p>the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and</p>
</content>
</paragraph>
<paragraph eId="section-60-3-c">
<num>c</num>
<content>
<p>that person fails to take reasonable steps to inform WRA,</p>
</content>
</paragraph>
<wrapUp>
<p>any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.</p>
</wrapUp>
</subsection>
<subsection eId="section-60-4">
<num>4</num>
<content>
<p>References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.</p>
</content>
</subsection>
</section>
<section eId="section-61" period="#period7">
<num>61</num>
<heading>Assessment procedure</heading>
<subsection eId="section-61-1">
<num>1</num>
<content>
<p>Notice of a WRA assessment must be issued to the taxpayer.</p>
</content>
</subsection>
<subsection eId="section-61-2">
<num>2</num>
<content>
<p>The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.</p>
</content>
</subsection>
<subsection eId="section-61-3">
<num>3</num>
<content>
<p>After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
<chapter eId="part-3-chapter-7" period="#period4">
<num>CHAPTER 7</num>
<heading>RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX</heading>
<hcontainer name="crossheading" eId="part-3-chapter-7-crossheading-double-assessment" period="#period1">
<heading>
<em>Double assessment</em>
</heading>
<section eId="section-62" period="#period1">
<num>
<noteRef href="#key-5b842b8e9f974d6655c5277cc7775297" marker="I12" class="commentary I"/>
62
</num>
<heading>
<noteRef href="#key-bca4088959d6973276c7c6bdefd66332" marker="C4" class="commentary C"/>
Claim for relief in case of double assessment
</heading>
<content>
<p>A person who believes that a devolved 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.</p>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-7-crossheading-overpaid-tax-etc" period="#period1">
<heading>
<em>
Overpaid tax
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</em>
</heading>
<section eId="section-63" period="#period1">
<num>
<noteRef href="#key-5fc17a9b3f25fcd712b9b76c038071ef" marker="I13" class="commentary I"/>
63
</num>
<heading>
Claim for relief for overpaid tax
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<subsection eId="section-63-1">
<num>1</num>
<intro>
<p>This section applies where—</p>
</intro>
<paragraph eId="section-63-1-a">
<num>a</num>
<content>
<p>a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or</p>
</content>
</paragraph>
<paragraph eId="section-63-1-b">
<num>b</num>
<content>
<p>
a person has been assessed as chargeable to an amount of a devolved tax, or a
<ins class="key-9c2b53bd9e93195693e54609a3d064ee-1529491141480 first last">
<noteRef href="#key-9c2b53bd9e93195693e54609a3d064ee" marker="F26" class="commentary attribute F"/>
WRA
</ins>
determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-63-2">
<num>2</num>
<content>
<p>The person may make a claim to WRA for the amount to be repaid or discharged.</p>
</content>
</subsection>
<subsection eId="section-63-3">
<num>3</num>
<content>
<p>
Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of
<ins class="substitution key-275bd71dd3d838f6588740613f14e412-1529491209651 first last">
<noteRef href="#key-275bd71dd3d838f6588740613f14e412" marker="F8" class="commentary attribute F"/>
the Welsh Tax Acts
</ins>
.
</p>
</content>
</subsection>
<subsection eId="section-63-4">
<num>4</num>
<content>
<p>
For the purposes of this section and sections
<ins class="substitution key-1dc065db6139e1f18e6ac881d02e4eda-1529491242608 first last">
<noteRef href="#key-1dc065db6139e1f18e6ac881d02e4eda" marker="F6" class="commentary attribute F"/>
63A
</ins>
to 81, an amount paid by one person on behalf of another is treated as paid by the other person.
</p>
</content>
</subsection>
</section>
<section eId="section-63A" period="#period1">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">63A</ins>
</num>
<heading>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672 first">
<noteRef href="#key-0511b7d7055b707b8b331dd17ef0e09f" marker="F1" class="commentary attribute F"/>
Claim for relief in respect of land transaction tax: regulations ceasing to have effect
</ins>
</heading>
<subsection eId="section-63A-1">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">1</ins>
</num>
<intro>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">If—</ins>
</p>
</intro>
<paragraph eId="section-63A-1-a">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">a</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">by virtue of section 26(2) of LTTA the tax bands and tax rates specified in rejected regulations apply to a chargeable transaction, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-63A-1-b">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">b</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">in consequence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,</ins>
</p>
</content>
</paragraph>
<wrapUp>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the rejected regulations not been made.</ins>
</p>
</wrapUp>
</subsection>
<subsection eId="section-63A-2">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">2</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.</ins>
</p>
</content>
</subsection>
<subsection eId="section-63A-3">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">3</ins>
</num>
<intro>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">Any penalty or interest is related to an amount of tax for this purpose to the extent that it—</ins>
</p>
</intro>
<paragraph eId="section-63A-3-a">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">a</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">is attributable to the amount, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-63A-3-b">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">b</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">would not have been incurred but for the application to the transaction in question of the tax bands and tax rates specified in the rejected regulations.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-63A-4">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">4</ins>
</num>
<intro>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—</ins>
</p>
</intro>
<paragraph eId="section-63A-4-a">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">a</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">the date on which the rejected regulations cease to have effect, or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-63A-4-b">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">b</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the rejected regulations.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-63A-5">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">5</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.</ins>
</p>
</content>
</subsection>
<subsection eId="section-63A-6">
<num>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">6</ins>
</num>
<content>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">In this section—</ins>
</p>
<blockList class="unordered">
<item>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672"></ins>
<term refersTo="#term-chargeable-transaction">
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">"chargeable transaction”</ins>
</term>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">” (“</ins>
<term refersTo="#term-trafodiad-trethadwy">
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">"</ins>
<em>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">trafodiad trethadwy</ins>
</em>
</term>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">”") has the meaning given by section 17 of LTTA;</ins>
</p>
</item>
<item>
<p>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672"></ins>
<term refersTo="#term-rejected-regulations">
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">"rejected regulations”</ins>
</term>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">” (“</ins>
<term refersTo="#term-rheoliadau-a-wrthodir">
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">"</ins>
<em>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672">rheoliadau a wrthodir</ins>
</em>
</term>
<ins class="key-0511b7d7055b707b8b331dd17ef0e09f-1529665510672 last">”") has the meaning given by section 26(1)(a) of that Act.</ins>
</p>
</item>
</blockList>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-7-crossheading-unjustified-enrichment" period="#period4">
<heading>
<em>Unjustified enrichment</em>
</heading>
<section eId="section-64" period="#period1">
<num>
<noteRef href="#key-1ecede14dc56979a4cfd82b273791398" marker="I5" class="commentary I"/>
<noteRef href="#key-d3ae055264108127a476cd922ff95477" marker="C5" class="commentary C"/>
64
</num>
<heading>
<ins class="substitution key-76f17d1ed7f39f31f2964b334baefc3e-1529419189104 first last">
<noteRef href="#key-76f17d1ed7f39f31f2964b334baefc3e" marker="F22" class="commentary attribute F"/>
Disallowing claims for relief due to unjustified enrichment
</ins>
</heading>
<content>
<p>
WRA need not give effect to a claim for relief made under section 63
<ins class="key-6b77709d148b2486f325c24ad5d6457d-1529491380177 first last">
<noteRef href="#key-6b77709d148b2486f325c24ad5d6457d" marker="F20" class="commentary attribute F"/>
or 63A
</ins>
if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.
</p>
</content>
</section>
<section eId="section-65" period="#period1">
<num>
<noteRef href="#key-ab7beafa538f66727541dc52fefac77a" marker="I19" class="commentary I"/>
65
</num>
<heading>Unjustified enrichment: further provision</heading>
<subsection eId="section-65-1">
<num>1</num>
<intro>
<p>This section applies where—</p>
</intro>
<paragraph eId="section-65-1-a">
<num>a</num>
<content>
<p>there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person (“the taxpayer”), and</p>
</content>
</paragraph>
<paragraph eId="section-65-1-b">
<num>b</num>
<content>
<p>the whole or a part of the cost of the payment of that amount to WRA has, for practical purposes, been borne by a person other than the taxpayer.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-65-2">
<num>2</num>
<intro>
<p>Where, in a case to which this section applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in the taxpayer's case about the operation of any provisions relating to a devolved tax, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of any determination—</p>
</intro>
<paragraph eId="section-65-2-a">
<num>a</num>
<content>
<p>of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer, or</p>
</content>
</paragraph>
<paragraph eId="section-65-2-b">
<num>b</num>
<content>
<p>of whether or to what extent any enrichment of the taxpayer would be unjust.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-65-3">
<num>3</num>
<content>
<p>
In subsection (2) “
<term refersTo="#term-the-quantified-amount">the quantified amount</term>
” means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate the taxpayer for loss or damage shown by the taxpayer to have resulted to the taxpayer from the making of the mistaken assumptions.
</p>
</content>
</subsection>
<subsection eId="section-65-4">
<num>4</num>
<intro>
<p>The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of—</p>
</intro>
<paragraph eId="section-65-4-a">
<num>a</num>
<content>
<p>
any enactment or
<abbr class="Acronym" title="European Union">EU</abbr>
legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or
</p>
</content>
</paragraph>
<paragraph eId="section-65-4-b">
<num>b</num>
<content>
<p>any notice published by WRA under or for the purposes of any such enactment.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-66" period="#period4">
<num>
<noteRef href="#key-011d6bbd05b555536ca7b8471f29fd42" marker="I1" class="commentary I"/>
66
</num>
<heading>Unjustified enrichment: reimbursement arrangements</heading>
<subsection eId="section-66-1">
<num>1</num>
<intro>
<p>The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—</p>
</intro>
<paragraph eId="section-66-1-a">
<num>a</num>
<content>
<p>contain such provision as may be prescribed by the regulations, and</p>
</content>
</paragraph>
<paragraph eId="section-66-1-b">
<num>b</num>
<content>
<p>are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-66-2">
<num>2</num>
<intro>
<p>
In this section, “
<term refersTo="#term-reimbursement-arrangements">reimbursement arrangements</term>
” means any arrangements for the purposes of a claim under section 63 which—
</p>
</intro>
<paragraph eId="section-66-2-a">
<num>a</num>
<content>
<p>are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and</p>
</content>
</paragraph>
<paragraph eId="section-66-2-b">
<num>b</num>
<content>
<p>provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-66-3">
<num>3</num>
<intro>
<p>The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular—</p>
</intro>
<paragraph eId="section-66-3-a">
<num>a</num>
<content>
<p>provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations;</p>
</content>
</paragraph>
<paragraph eId="section-66-3-b">
<num>b</num>
<content>
<p>provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;</p>
</content>
</paragraph>
<paragraph eId="section-66-3-c">
<num>c</num>
<content>
<p>provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to make reimbursement or to repay WRA;</p>
</content>
</paragraph>
<paragraph eId="section-66-3-d">
<num>d</num>
<content>
<p>provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-66-4">
<num>4</num>
<intro>
<p>Regulations under this section may impose obligations on persons specified in the regulations—</p>
</intro>
<paragraph eId="section-66-4-a">
<num>a</num>
<content>
<p>to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c);</p>
</content>
</paragraph>
<paragraph eId="section-66-4-b">
<num>b</num>
<content>
<p>to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-66-5">
<num>5</num>
<content>
<p>Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.</p>
</content>
</subsection>
<subsection eId="section-66-6">
<num>6</num>
<content>
<p>Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).</p>
</content>
</subsection>
<subsection eId="section-66-7">
<num>7</num>
<intro>
<p>The regulations may in particular make provision—</p>
</intro>
<paragraph eId="section-66-7-a">
<num>a</num>
<content>
<p>about the circumstances in which liability to a penalty is incurred;</p>
</content>
</paragraph>
<paragraph eId="section-66-7-b">
<num>b</num>
<content>
<p>about the amounts of penalties;</p>
</content>
</paragraph>
<paragraph eId="section-66-7-c">
<num>c</num>
<content>
<p>for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;</p>
</content>
</paragraph>
<paragraph eId="section-66-7-d">
<num>d</num>
<content>
<p>about the procedure for assessing penalties;</p>
</content>
</paragraph>
<paragraph eId="section-66-7-e">
<num>e</num>
<content>
<p>about reviews of or appeals against penalties;</p>
</content>
</paragraph>
<paragraph eId="section-66-7-f">
<num>f</num>
<content>
<p>about enforcing penalties.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-66-8">
<num>8</num>
<content>
<p>But the regulations may not create criminal offences.</p>
</content>
</subsection>
<subsection eId="section-66-9">
<num>9</num>
<content>
<p>Regulations made by virtue of subsection (6) may amend any enactment (including this Act).</p>
</content>
</subsection>
<subsection eId="section-66-10">
<num>10</num>
<content>
<p>Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-3-chapter-7-crossheading-other-grounds-for-disallowing-claims" period="#period1">
<heading>
<em>Other grounds for disallowing claims</em>
</heading>
<section eId="section-67" period="#period1">
<num>
<noteRef href="#key-b163bf0c01e15a9f87efa14545539dca" marker="I21" class="commentary I"/>
67
</num>
<heading>Cases in which WRA need not give effect to a claim</heading>
<subsection eId="section-67-1">
<num>1</num>
<content>
<p>WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, the claim falls within a case described in this section.</p>
</content>
</subsection>
<subsection eId="section-67-2">
<num>2</num>
<intro>
<p>Case 1 is where the amount of a devolved tax paid, or liable to be paid, is excessive because of—</p>
</intro>
<paragraph eId="section-67-2-a">
<num>a</num>
<content>
<p>
a mistake in a claim
<ins class="key-b0762d17b58b4b324fcdaa09f582c239-1529492081578 first last">
<noteRef href="#key-b0762d17b58b4b324fcdaa09f582c239" marker="F30" class="commentary attribute F"/>
or election
</ins>
, or
</p>
</content>
</paragraph>
<paragraph eId="section-67-2-b">
<num>b</num>
<content>
<p>
a mistake consisting of making, or failing to make, a claim
<ins class="key-3cde295faea6a167fc4b6b7f24cebb0a-1529492106591 first last">
<noteRef href="#key-3cde295faea6a167fc4b6b7f24cebb0a" marker="F14" class="commentary attribute F"/>
or election
</ins>
.
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-2A">
<num>
<ins class="key-2f50e354c53cc9d9b4b36bef33bff96e-1529492043011 first">
<noteRef href="#key-2f50e354c53cc9d9b4b36bef33bff96e" marker="F10" class="commentary attribute F"/>
2A
</ins>
</num>
<content>
<p>
<ins class="key-2f50e354c53cc9d9b4b36bef33bff96e-1529492043011">In subsection (2), “</ins>
<term refersTo="#term-election">
<ins class="key-2f50e354c53cc9d9b4b36bef33bff96e-1529492043011">"election”</ins>
</term>
<ins class="key-2f50e354c53cc9d9b4b36bef33bff96e-1529492043011 last">” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).</ins>
</p>
</content>
</subsection>
<subsection eId="section-67-3">
<num>3</num>
<content>
<p>Case 2 is where the claimant is or will be able to seek relief by taking other steps under this Part.</p>
</content>
</subsection>
<subsection eId="section-67-4">
<num>4</num>
<intro>
<p>Case 3 is where the claimant—</p>
</intro>
<paragraph eId="section-67-4-a">
<num>a</num>
<content>
<p>could have sought relief by taking such steps within a period that has now expired, and</p>
</content>
</paragraph>
<paragraph eId="section-67-4-b">
<num>b</num>
<content>
<p>knew or ought reasonably to have known, before the end of that period, that such relief was available.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-5">
<num>5</num>
<intro>
<p>Case 4 is where the claim is made on grounds that—</p>
</intro>
<paragraph eId="section-67-5-a">
<num>a</num>
<content>
<p>have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, or</p>
</content>
</paragraph>
<paragraph eId="section-67-5-b">
<num>b</num>
<content>
<p>have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-6">
<num>6</num>
<intro>
<p>Case 5 is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—</p>
</intro>
<paragraph eId="section-67-6-a">
<num>a</num>
<content>
<p>the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined);</p>
</content>
</paragraph>
<paragraph eId="section-67-6-b">
<num>b</num>
<content>
<p>the day on which the claimant withdrew a relevant appeal to the tribunal;</p>
</content>
</paragraph>
<paragraph eId="section-67-6-c">
<num>c</num>
<content>
<p>the end of the period in which the claimant was entitled to make a relevant appeal to the tribunal.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-7">
<num>7</num>
<content>
<p>
In subsection (6), “
<term refersTo="#term-relevant-appeal">relevant appeal</term>
” means an appeal by the claimant relating to the amount paid or liable to be paid.
</p>
</content>
</subsection>
<subsection eId="section-67-8">
<num>8</num>
<intro>
<p>Case 6 is where the amount in question was paid or is liable to be paid—</p>
</intro>
<paragraph eId="section-67-8-a">
<num>a</num>
<content>
<p>in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA, or</p>
</content>
</paragraph>
<paragraph eId="section-67-8-b">
<num>b</num>
<content>
<p>in accordance with an agreement between the claimant and WRA settling such proceedings.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-9">
<num>9</num>
<intro>
<p>Case 7 is where—</p>
</intro>
<paragraph eId="section-67-9-a">
<num>a</num>
<content>
<p>the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to devolved tax, and</p>
</content>
</paragraph>
<paragraph eId="section-67-9-b">
<num>b</num>
<content>
<p>the mistake occurred because liability was calculated in accordance with the practice generally prevailing at the time.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-10">
<num>10</num>
<content>
<p>
Case 7 does not apply where the amount paid, or liable to be paid, is devolved tax which has been charged contrary to
<abbr class="Acronym" title="European Union">EU</abbr>
law.
</p>
</content>
</subsection>
<subsection eId="section-67-11">
<num>11</num>
<intro>
<p>
For the purposes of subsection (10), an amount of devolved tax is charged contrary to
<abbr class="Acronym" title="European Union">EU</abbr>
law if, in the circumstances in question, the charge to devolved tax is contrary to—
</p>
</intro>
<paragraph eId="section-67-11-a">
<num>a</num>
<content>
<p>
the provisions relating to the free movement of goods, persons, services and capital in Titles
<abbr class="Acronym" title="2">II</abbr>
and
<abbr class="Acronym" title="4">IV</abbr>
of Part 3 of the Treaty on the Functioning of the European Union, or
</p>
</content>
</paragraph>
<paragraph eId="section-67-11-b">
<num>b</num>
<content>
<p>the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-67-12">
<num>
<ins class="key-1813c70c907822547b5c5f2a72a72124-1529492059851 first">
<noteRef href="#key-1813c70c907822547b5c5f2a72a72124" marker="F4" class="commentary attribute F"/>
12
</ins>
</num>
<intro>
<p>
<ins class="key-1813c70c907822547b5c5f2a72a72124-1529492059851">Case 8 is where—</ins>
</p>
</intro>
<paragraph eId="section-67-12-a">
<num>
<ins class="key-1813c70c907822547b5c5f2a72a72124-1529492059851">a</ins>
</num>
<content>
<p>
<ins class="key-1813c70c907822547b5c5f2a72a72124-1529492059851">the claim is made in respect of an amount of landfill disposals tax, and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-67-12-b">
<num>
<ins class="key-1813c70c907822547b5c5f2a72a72124-1529492059851">b</ins>
</num>
<content>
<p>
<ins class="key-1813c70c907822547b5c5f2a72a72124-1529492059851 last">an amount of landfill disposals tax that the claimant is required to pay has not been paid.</ins>
</p>
</content>
</paragraph>
</subsection>
</section>
</hcontainer>
</chapter>
<chapter eId="part-3-chapter-8" period="#period4">
<num>CHAPTER 8</num>
<heading>
PROCEDURE FOR MAKING CLAIMS
<abbr title="et cetera" xml:lang="la">ETC.</abbr>
</heading>
<section eId="section-68" period="#period1">
<num>
<noteRef href="#key-0ef8ef7dfb78c5164719e878580cbbe1" marker="I3" class="commentary I"/>
68
</num>
<heading>Making claims</heading>
<subsection eId="section-68-1">
<num>1</num>
<content>
<p>
A claim under section 62
<ins class="substitution key-4b695b965852698dea5ee1005e9f06bc-1529492218422 first last">
<noteRef href="#key-4b695b965852698dea5ee1005e9f06bc" marker="F16" class="commentary attribute F"/>
, 63 or 63A
</ins>
must be made in such form as WRA may determine.
</p>
</content>
</subsection>
<subsection eId="section-68-2">
<num>2</num>
<content>
<p>The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.</p>
</content>
</subsection>
<subsection eId="section-68-3">
<num>3</num>
<intro>
<p>The form of claim may require—</p>
</intro>
<paragraph eId="section-68-3-a">
<num>a</num>
<content>
<p>a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;</p>
</content>
</paragraph>
<paragraph eId="section-68-3-b">
<num>b</num>
<content>
<p>such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;</p>
</content>
</paragraph>
<paragraph eId="section-68-3-c">
<num>c</num>
<content>
<p>the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-68-4">
<num>4</num>
<content>
<p>A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.</p>
</content>
</subsection>
<subsection eId="section-68-5">
<num>5</num>
<content>
<p>A claim under section 63 may not be made by being included in a tax return.</p>
</content>
</subsection>
</section>
<section eId="section-69" period="#period4">
<num>69</num>
<heading>Duty to keep and preserve records</heading>
<subsection eId="section-69-1" period="#period1">
<num>1</num>
<intro>
<p>A person making a claim under section 62 or 63 must—</p>
</intro>
<paragraph eId="section-69-1-a">
<num>a</num>
<content>
<p>have kept any records that are needed to enable the person to make a correct and complete claim, and</p>
</content>
</paragraph>
<paragraph eId="section-69-1-b">
<num>b</num>
<content>
<p>preserve those records in accordance with this section.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-69-2" period="#period1">
<num>2</num>
<intro>
<p>The records must be preserved until the latest of the following—</p>
</intro>
<paragraph eId="section-69-2-a">
<num>a</num>
<content>
<p>(except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made;</p>
</content>
</paragraph>
<paragraph eId="section-69-2-b">
<num>b</num>
<content>
<p>where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;</p>
</content>
</paragraph>
<paragraph eId="section-69-2-c">
<num>c</num>
<content>
<p>where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-69-3" period="#period3">
<num>
<noteRef href="#key-ed8724af341547985d8c95eb46b8dc4f" marker="I28" class="commentary I"/>
3
</num>
<intro>
<p>The Welsh Ministers may by regulations—</p>
</intro>
<paragraph eId="section-69-3-a">
<num>a</num>
<content>
<p>provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;</p>
</content>
</paragraph>
<paragraph eId="section-69-3-b">
<num>b</num>
<content>
<p>prescribe descriptions of supporting documents that are required to be kept under this section.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-69-4" period="#period3">
<num>
<noteRef href="#key-ed8724af341547985d8c95eb46b8dc4f" marker="I28" class="commentary I"/>
4
</num>
<content>
<p>Regulations under this section may make provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).</p>
</content>
</subsection>
<subsection eId="section-69-5" period="#period1">
<num>5</num>
<content>
<p>
<term refersTo="#term-supporting-documents">Supporting documents</term>
” includes accounts, books, deeds, contracts, vouchers and receipts.
</p>
</content>
</subsection>
</section>
<section eId="section-70" period="#period1">
<num>
<noteRef href="#key-d3b2b3d4d74501100156b0b5e567169f" marker="I24" class="commentary I"/>
70
</num>
<heading>
Preservation of information
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<intro>
<p>The duty under section 69 to preserve records may be satisfied—</p>
</intro>
<paragraph eId="section-70-a">
<num>a</num>
<content>
<p>by preserving them in any form and by any means, or</p>
</content>
</paragraph>
<paragraph eId="section-70-b">
<num>b</num>
<content>
<p>by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.</p>
</content>
</paragraph>
</section>
<section eId="section-71" period="#period1">
<num>
<noteRef href="#key-538d01ae6375236a9c23e16751ceb440" marker="I11" class="commentary I"/>
71
</num>
<heading>Amendment of claim by claimant</heading>
<subsection eId="section-71-1">
<num>1</num>
<content>
<p>
A person who has made a claim under section 62
<ins class="substitution key-32b79f6ed1afe55a25449432ab91d226-1529492509136 first last">
<noteRef href="#key-32b79f6ed1afe55a25449432ab91d226" marker="F11" class="commentary attribute F"/>
, 63 or 63A
</ins>
may amend the claim by giving notice to WRA.
</p>
</content>
</subsection>
<subsection eId="section-71-2">
<num>2</num>
<intro>
<p>No such amendment may be made—</p>
</intro>
<paragraph eId="section-71-2-a">
<num>a</num>
<content>
<p>more than 12 months after the day on which the claim was made, or</p>
</content>
</paragraph>
<paragraph eId="section-71-2-b">
<num>b</num>
<intro>
<p>if WRA issues a notice under section 74, during the period—</p>
</intro>
<subparagraph eId="section-71-2-b-i">
<num>i</num>
<content>
<p>beginning with the day on which the notice is issued, and</p>
</content>
</subparagraph>
<subparagraph eId="section-71-2-b-ii">
<num>ii</num>
<content>
<p>ending with the day on which the enquiry under that section is completed.</p>
</content>
</subparagraph>
</paragraph>
</subsection>
</section>
<section eId="section-72" period="#period1">
<num>
<noteRef href="#key-7d8ab5bf086167a6ac1c6a0ba250fe30" marker="I15" class="commentary I"/>
72
</num>
<heading>Correction of claim by WRA</heading>
<subsection eId="section-72-1">
<num>1</num>
<content>
<p>WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise).</p>
</content>
</subsection>
<subsection eId="section-72-2">
<num>2</num>
<intro>
<p>No such correction may be made—</p>
</intro>
<paragraph eId="section-72-2-a">
<num>a</num>
<content>
<p>more than 9 months after the day on which the claim was made, or</p>
</content>
</paragraph>
<paragraph eId="section-72-2-b">
<num>b</num>
<intro>
<p>if WRA issues a notice under section 74, during the period—</p>
</intro>
<subparagraph eId="section-72-2-b-i">
<num>i</num>
<content>
<p>beginning with the day on which notice is issued, and</p>
</content>
</subparagraph>
<subparagraph eId="section-72-2-b-ii">
<num>ii</num>
<content>
<p>ending with the day on which the enquiry under that section is completed.</p>
</content>
</subparagraph>
</paragraph>
</subsection>
<subsection eId="section-72-3">
<num>3</num>
<content>
<p>A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.</p>
</content>
</subsection>
</section>
<section eId="section-73" period="#period1">
<num>
<noteRef href="#key-8c9f3140286f6b07ca557d4dc0e0b592" marker="I16" class="commentary I"/>
73
</num>
<heading>Giving effect to claims and amendments</heading>
<subsection eId="section-73-1">
<num>1</num>
<intro>
<p>As soon as practicable after a claim is made, amended or corrected—</p>
</intro>
<paragraph eId="section-73-1-a">
<num>a</num>
<content>
<p>WRA must issue notice of its decision to the claimant, and</p>
</content>
</paragraph>
<paragraph eId="section-73-1-b">
<num>b</num>
<content>
<p>where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of devolved tax.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-73-2">
<num>2</num>
<intro>
<p>Where WRA enquires into a claim or amendment—</p>
</intro>
<paragraph eId="section-73-2-a">
<num>a</num>
<content>
<p>subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but</p>
</content>
</paragraph>
<paragraph eId="section-73-2-b">
<num>b</num>
<content>
<p>WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.</p>
</content>
</paragraph>
</subsection>
</section>
<section eId="section-74" period="#period1">
<num>
<noteRef href="#key-4a7f610c8ff23bbc3888861b4965cf4d" marker="I9" class="commentary I"/>
<noteRef href="#key-01bbbdf3cb698058845380c94b1e49fb" marker="C1" class="commentary C"/>
74
</num>
<heading>Notice of enquiry</heading>
<subsection eId="section-74-1">
<num>1</num>
<content>
<p>WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a “notice of enquiry”) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.</p>
</content>
</subsection>
<subsection eId="section-74-2">
<num>2</num>
<content>
<p>A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.</p>
</content>
</subsection>
</section>
<section eId="section-75" period="#period1">
<num>
<noteRef href="#key-da2c5229df35edb43bca0852d962e9ee" marker="I25" class="commentary I"/>
<noteRef href="#key-01bbbdf3cb698058845380c94b1e49fb" marker="C1" class="commentary C"/>
75
</num>
<heading>Completion of enquiry</heading>
<subsection eId="section-75-1">
<num>1</num>
<intro>
<p>An enquiry is completed when WRA issues a notice (a “closure notice”) to the claimant stating—</p>
</intro>
<paragraph eId="section-75-1-a">
<num>a</num>
<content>
<p>that the enquiry is complete, and</p>
</content>
</paragraph>
<paragraph eId="section-75-1-b">
<num>b</num>
<content>
<p>the conclusions reached in the enquiry.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-75-2">
<num>2</num>
<intro>
<p>A closure notice must either—</p>
</intro>
<paragraph eId="section-75-2-a">
<num>a</num>
<content>
<p>state that in the opinion of WRA no amendment of the claim is required, or</p>
</content>
</paragraph>
<paragraph eId="section-75-2-b">
<num>b</num>
<content>
<p>if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-75-3">
<num>3</num>
<content>
<p>In the case of an enquiry into an amendment of a claim, subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.</p>
</content>
</subsection>
</section>
<section eId="section-76" period="#period1">
<num>
<noteRef href="#key-20e36a74e0ffb0a7772e289d04e0ec3e" marker="I6" class="commentary I"/>
<noteRef href="#key-01bbbdf3cb698058845380c94b1e49fb" marker="C1" class="commentary C"/>
76
</num>
<heading>Direction to complete enquiry</heading>
<subsection eId="section-76-1">
<num>1</num>
<content>
<p>The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.</p>
</content>
</subsection>
<subsection eId="section-76-2">
<num>2</num>
<content>
<p>The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.</p>
</content>
</subsection>
</section>
<section eId="section-77" period="#period1">
<num>
<noteRef href="#key-72eb4c1bacdd2a181dbd2b8e4618884f" marker="I14" class="commentary I"/>
<noteRef href="#key-01bbbdf3cb698058845380c94b1e49fb" marker="C1" class="commentary C"/>
77
</num>
<heading>Giving effect to amendments under section 75</heading>
<subsection eId="section-77-1">
<num>1</num>
<intro>
<p>Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by making such adjustment as may be necessary, whether⁠—</p>
</intro>
<paragraph eId="section-77-1-a">
<num>a</num>
<content>
<p>by way of assessment on the claimant, or</p>
</content>
</paragraph>
<paragraph eId="section-77-1-b">
<num>b</num>
<content>
<p>by discharge or repayment of devolved tax.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-77-2">
<num>2</num>
<content>
<p>An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.</p>
</content>
</subsection>
</section>
<section eId="section-78" period="#period1">
<num>
<noteRef href="#key-3c907edd4a3cee76df0edb1a42466913" marker="I8" class="commentary I"/>
78
</num>
<heading>Time limit for making claims</heading>
<content>
<p>A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.</p>
</content>
</section>
<section eId="section-79" period="#period1">
<num>
<noteRef href="#key-39f53cb46fb9094f1ea65c41d463a1c0" marker="I7" class="commentary I"/>
<noteRef href="#key-d826b672de41a0f12cd0699dd97803f1" marker="C6" class="commentary C"/>
79
</num>
<heading>The claimant: partnerships</heading>
<subsection eId="section-79-1">
<num>1</num>
<intro>
<p>This section is about the application of section 63 in a case where either—</p>
</intro>
<paragraph eId="section-79-1-a">
<num>a</num>
<content>
<p>(in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership, or</p>
</content>
</paragraph>
<paragraph eId="section-79-1-b">
<num>b</num>
<content>
<p>(in a case falling within section 63(1)(b)) the assessment was made on, or the determination related to the liability of, the person in such a capacity.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-79-2">
<num>2</num>
<content>
<p>In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.</p>
</content>
</subsection>
<subsection eId="section-79-3">
<num>3</num>
<content>
<p>The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)⁠(b)) had the assessment or determination been correctly made.</p>
</content>
</subsection>
</section>
<section eId="section-80" period="#period1">
<num>
<noteRef href="#key-9277a8a25ce11c80ac4f513cf05c3fba" marker="I17" class="commentary I"/>
<noteRef href="#key-5ea424696445ae496f578c881077b39c" marker="C2" class="commentary C"/>
80
</num>
<heading>Assessment of claimant in connection with claim</heading>
<subsection eId="section-80-1">
<num>1</num>
<intro>
<p>This section applies where—</p>
</intro>
<paragraph eId="section-80-1-a">
<num>a</num>
<content>
<p>a claim is made under section 63,</p>
</content>
</paragraph>
<paragraph eId="section-80-1-b">
<num>b</num>
<content>
<p>the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and</p>
</content>
</paragraph>
<paragraph eId="section-80-1-c">
<num>c</num>
<content>
<p>such an assessment could be made but for a relevant restriction.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-80-2">
<num>2</num>
<content>
<p>In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).</p>
</content>
</subsection>
<subsection eId="section-80-3">
<num>3</num>
<intro>
<p>The following are relevant restrictions—</p>
</intro>
<paragraph eId="section-80-3-a">
<num>a</num>
<content>
<p>section 58;</p>
</content>
</paragraph>
<paragraph eId="section-80-3-b">
<num>b</num>
<content>
<p>the end of a time limit for making a WRA assessment.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-80-4">
<num>4</num>
<intro>
<p>Where this section applies—</p>
</intro>
<paragraph eId="section-80-4-a">
<num>a</num>
<content>
<p>the relevant restrictions are to be disregarded, and</p>
</content>
</paragraph>
<paragraph eId="section-80-4-b">
<num>b</num>
<content>
<p>the WRA assessment is not out of time if it is made before the final determination of the claim.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-80-5">
<num>5</num>
<intro>
<p>A claim is not finally determined until—</p>
</intro>
<paragraph eId="section-80-5-a">
<num>a</num>
<content>
<p> the claim, or</p>
</content>
</paragraph>
<paragraph eId="section-80-5-b">
<num>b</num>
<content>
<p>the amount to which it relates,</p>
</content>
</paragraph>
<wrapUp>
<p>can no longer be varied (whether on review, appeal or otherwise).</p>
</wrapUp>
</subsection>
</section>
<section eId="section-81" period="#period1">
<num>
<noteRef href="#key-1550a58ec6312bfe3ab69ccdd25c4893" marker="I4" class="commentary I"/>
81
</num>
<heading>Contract settlements</heading>
<subsection eId="section-81-1">
<num>1</num>
<content>
<p>In section 63(1)(a), the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.</p>
</content>
</subsection>
<subsection eId="section-81-1A">
<num>
<ins class="key-7dc656b7bdc061a42ee7713ca8c11619-1529492663158 first">
<noteRef href="#key-7dc656b7bdc061a42ee7713ca8c11619" marker="F23" class="commentary attribute F"/>
1A
</ins>
</num>
<content>
<p>
<ins class="key-7dc656b7bdc061a42ee7713ca8c11619-1529492663158 last">In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.</ins>
</p>
</content>
</subsection>
<subsection eId="section-81-2">
<num>2</num>
<content>
<p>The following provisions apply if the person who paid the amount under the contract settlement (“the payer”) and the person by whom the devolved tax was payable (“the taxpayer”) are not the same person.</p>
</content>
</subsection>
<subsection eId="section-81-3">
<num>3</num>
<intro>
<p>In relation to a claim under section 63 in respect of that amount—</p>
</intro>
<paragraph eId="section-81-3-a">
<num>a</num>
<content>
<p>the references to the claimant in section 67(5), (6) and (8) have effect as if they included the taxpayer, and</p>
</content>
</paragraph>
<paragraph eId="section-81-3-b">
<num>b</num>
<content>
<p>the references to the claimant in sections 67(9) and 80(1)(b) have effect as if they were references to the taxpayer.</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-81-4">
<num>4</num>
<content>
<p>
In relation to a claim under section 63
<ins class="key-a561cbd8d2d4f445ef02f531b1899b9f-1529492679488 first last">
<noteRef href="#key-a561cbd8d2d4f445ef02f531b1899b9f" marker="F27" class="commentary attribute F"/>
or 63A
</ins>
in respect of that amount, references to devolved tax in sections 68, 73 and 77 include the amount paid under the contract settlement.
</p>
</content>
</subsection>
<subsection eId="section-81-5">
<num>5</num>
<intro>
<p>Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax—</p>
</intro>
<paragraph eId="section-81-5-a">
<num>a</num>
<content>
<p>WRA may set any amount repayable to the payer as a result of the claim against any amount payable by the taxpayer as a result of the assessment, and</p>
</content>
</paragraph>
<paragraph eId="section-81-5-b">
<num>b</num>
<content>
<p>the obligations of WRA and the taxpayer are discharged to the extent of the set-off.</p>
</content>
</paragraph>
</subsection>
</section>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>