http://www.legislation.gov.uk/anaw/2016/6/section/52Tax 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 Participation2024-07-12 PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 5WRA DETERMINATIONSDetermination of tax chargeable if no tax return made521This section applies where—aWRA has reason to believe that a person is chargeable to a devolved tax,bthe person has not made a tax return in relation to the devolved tax chargeable, andcthe relevant filing date has passed.2The relevant filing date” means the date by which WRA believes a tax return was required to be made.3WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.4Notice of the determination must be issued to the person.5The 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.6No WRA determination may be made more than 4 years after the relevant date.7The relevant date is—athe relevant filing date, orbsuch other date as the Welsh Ministers may by regulations prescribe.S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3Words 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
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<Strong>PART 3</Strong>
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<Title>TAX RETURNS, ENQUIRIES AND ASSESSMENTS</Title>
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<Title>WRA DETERMINATIONS</Title>
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<Title>Determination of tax chargeable if no tax return made</Title>
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52
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<Text>This section applies where—</Text>
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<Text>WRA has reason to believe that a person is chargeable to a devolved tax,</Text>
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<Text>the person has not made a tax return in relation to the devolved tax chargeable, and</Text>
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<Text>the relevant filing date has passed.</Text>
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<Text>
<Term id="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.
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<P2para>
<Text>WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.</Text>
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<Text>Notice of the determination must be issued to the person.</Text>
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<Pnumber>5</Pnumber>
<P2para>
<Text>
The person must pay the devolved tax payable
<Substitution ChangeId="key-f6b89d2a9e37ff1f96ab7d6ff9e2018d-1529488481858" CommentaryRef="key-f6b89d2a9e37ff1f96ab7d6ff9e2018d">in accordance with</Substitution>
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<Text>No WRA determination may be made more than 4 years after the relevant date.</Text>
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<P2para>
<Text>The relevant date is—</Text>
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<Pnumber>a</Pnumber>
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<Text>the relevant filing date, or</Text>
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<Text>such other date as the Welsh Ministers may by regulations prescribe.</Text>
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<Text>
S. 52 in force at 1.4.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="c07zjjob3-02573" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="c07zjjob3-02573" id="c07zjjob3-02574" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/3" SectionRef="article-3" Operative="true">art. 3</CitationSubRef>
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<Para>
<Text>
Words in
<CitationSubRef id="c09958hi3-00006" SectionRef="section-52-5" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/52/5">s. 52(5)</CitationSubRef>
substituted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c09958hi3-00007" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="c09958hi3-00007" id="c09958hi3-00008" SectionRef="section-81-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="c09958hi3-00007" id="c09958hi3-00009" SectionRef="section-81-3" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c09958hi3-00007" id="c09958hi3-00010" SectionRef="schedule-23-paragraph-16" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/16" Operative="true">Sch. 23 para. 16</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c09958hi3-00011" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="c09958hi3-00011" id="c09958hi3-00012" SectionRef="article-3" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</CitationSubRef>
</Text>
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