S. 80 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(5); S.I. 2018/34, art. 3

S. 80 in force at 1.4.2018 by S.I. 2018/33, art. 3

http://www.legislation.gov.uk/anaw/2016/6/section/80Tax 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 Participation2024-07-12PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
80Assessment of claimant in connection with claim1

This section applies where—

a

a claim is made under section 63,

b

the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and

c

such an assessment could be made but for a relevant restriction.

2

In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).

3

The following are relevant restrictions—

a

section 58;

b

the end of a time limit for making a WRA assessment.

4

Where this section applies—

a

the relevant restrictions are to be disregarded, and

b

the WRA assessment is not out of time if it is made before the final determination of the claim.

5

A claim is not finally determined until—

a

the claim, or

b

the amount to which it relates,

can no longer be varied (whether on review, appeal or otherwise).

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<note class="commentary C" eId="key-5ea424696445ae496f578c881077b39c">
<p>
S. 80 applied (with modifications) (1.4.2018) by
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">s. 81(2)</ref>
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/7/paragraph/43/5">Sch. 7 para. 43(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34">S.I. 2018/34</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">art. 3</ref>
</p>
</note>
<note class="commentary I" eId="key-9277a8a25ce11c80ac4f513cf05c3fba">
<p>
S. 80 in force at 1.4.2018 by
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33">S.I. 2018/33</ref>
,
<ref href="http://www.legislation.gov.uk/id/wsi/2018/33/article/3">art. 3</ref>
</p>
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<strong>PART 3</strong>
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<heading>TAX RETURNS, ENQUIRIES AND ASSESSMENTS</heading>
<chapter eId="part-3-chapter-8" period="#period2">
<num>CHAPTER 8</num>
<heading>
PROCEDURE FOR MAKING CLAIMS
<abbr title="et cetera" xml:lang="la">ETC.</abbr>
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<noteRef href="#key-9277a8a25ce11c80ac4f513cf05c3fba" marker="I1" class="commentary I"/>
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80
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<heading>Assessment of claimant in connection with claim</heading>
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<intro>
<p>This section applies where—</p>
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<num>a</num>
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<p>the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and</p>
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<p>such an assessment could be made but for a relevant restriction.</p>
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<p>In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).</p>
</content>
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<subsection eId="section-80-3">
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<intro>
<p>The following are relevant restrictions—</p>
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<num>a</num>
<content>
<p>section 58;</p>
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<num>b</num>
<content>
<p>the end of a time limit for making a WRA assessment.</p>
</content>
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<p>Where this section applies—</p>
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<num>a</num>
<content>
<p>the relevant restrictions are to be disregarded, and</p>
</content>
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<p>the WRA assessment is not out of time if it is made before the final determination of the claim.</p>
</content>
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<intro>
<p>A claim is not finally determined until—</p>
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<num>a</num>
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