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Changes over time for: Section 54
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 25/01/2018
Status:
Point in time view as at 25/01/2018. This version of this provision is not valid for this point in time.
Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 54.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Yn ddilys o 01/04/2018
54Assessment where loss of taxE+W
This
adran has no associated
Nodiadau Esboniadol
If WRA comes to the view that—
(a)an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,
(b)an assessment of the devolved tax chargeable on a person is or has become insufficient, or
(c)relief in respect of a devolved tax has been claimed or given that is or has become excessive,
WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.
Yn ôl i’r brig