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Tax Collection and Management (Wales) Act 2016

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Changes over time for: CHAPTER 1

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Point in time view as at 01/04/2018.

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, CHAPTER 1. Help about Changes to Legislation

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 [F1and of amounts payable in respect of tax credits];

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

(g)the making of claims.

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