http://www.legislation.gov.uk/anaw/2016/6/section/61Tax 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 6WRA ASSESSMENTS<Emphasis>Making </Emphasis>WRA<Emphasis> assessments</Emphasis>Assessment procedure611Notice of a WRA assessment must be issued to the taxpayer.2The 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .S. 61 in force at 1.4.2018 by S.I. 2018/33, art. 3S. 61(3) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 20; S.I. 2018/34, art. 3
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61
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<Text>Notice of a WRA assessment must be issued to the taxpayer.</Text>
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<Text>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.</Text>
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3
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<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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S. 61 in force at 1.4.2018 by
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,
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<CitationSubRef id="c09ao9173-00004" SectionRef="section-61-3" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/61/3">S. 61(3)</CitationSubRef>
omitted (1.4.2018) by virtue of
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,
<CitationSubRef id="c09ao9173-00006" CitationRef="c09ao9173-00005" SectionRef="section-81-2" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</CitationSubRef>
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,
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;
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,
<CitationSubRef id="c09ao9173-00010" CitationRef="c09ao9173-00009" SectionRef="article-3" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</CitationSubRef>
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