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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 52

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 52. Help about Changes to Legislation

52Determination of tax chargeable if no tax return madeE+W

This section has no associated Explanatory Notes

(1)This section applies where—

(a)WRA has reason to believe that a person is chargeable to a devolved tax,

(b)the person has not made a tax return in relation to the devolved tax chargeable, and

(c)the relevant filing date has passed.

(2)The relevant filing date” means the date by which WRA believes a tax return was required to be made.

(3)WRA may make a determination (a “WRA determination”) of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.

(4)Notice of the determination must be issued to the person.

(5)The person must pay the devolved tax payable [F1in accordance with] the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.

(6)No WRA determination may be made more than 4 years after the relevant date.

(7)The relevant date is—

(a)the relevant filing date, or

(b)such other date as the Welsh Ministers may by regulations prescribe.

Textual Amendments

Commencement Information

I1S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3

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