http://www.legislation.gov.uk/anaw/2016/6/section/78Tax 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 8PROCEDURE FOR MAKING CLAIMS <Abbreviation Expansion="et cetera" xml:lang="la">ETC.</Abbreviation>Time limit for making claims78A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3S. 78 applied (with modifications) (12.7.2024) by 2017 anaw 1, Sch. 5 para. 23(7)-(10) (as inserted by The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791), regs. 1(2), 5(2))
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<Title>TAX RETURNS, ENQUIRIES AND ASSESSMENTS</Title>
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PROCEDURE FOR MAKING CLAIMS
<Abbreviation Expansion="et cetera" xml:lang="la">ETC.</Abbreviation>
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<Title>Time limit for making claims</Title>
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78
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<Text>A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.</Text>
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S. 78 in force at 1.4.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="c07zjjob3-03077" 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>
,
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<Text>
<CitationSubRef id="ccd8e1202408131411295440100" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/78" SectionRef="section-78">S. 78</CitationSubRef>
applied (with modifications) (12.7.2024) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="d10e4" Class="WelshNationalAssemblyAct" Year="2017" Number="1">2017 anaw 1</Citation>
,
<CitationSubRef CitationRef="d10e4" id="ccd8e7202408131411295440100" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/5/paragraph/23/7" UpTo="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/5/paragraph/23/10" Operative="true" Type="group" StartSectionRef="schedule-5-paragraph-23-7" EndSectionRef="schedule-5-paragraph-23-10">Sch. 5 para. 23(7)-(10)</CitationSubRef>
(as inserted by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/791" id="d10e10" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="791" Title="Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024">The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)</Citation>
,
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,
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)
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