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Changes over time for: CHAPTER 1
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2018
Status:
Point in time view as at 26/04/2016.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, CHAPTER 1.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
CHAPTER 1E+WOVERVIEW
37Overview of PartE+W
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.
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