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PART 3E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 7E+WRELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Modifications etc. (not altering text)

C1Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

Double assessmentE+W

62Claim for relief in case of double assessmentE+W

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.

Modifications etc. (not altering text)

Commencement Information

I1S. 62 in force at 1.4.2018 by S.I. 2018/33, art. 3