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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 55

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 55. Help about Changes to Legislation

55Assessment to recover excessive repayment of taxE+W
This section has no associated Explanatory Notes

(1)If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.

(2)If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.

Commencement Information

I1S. 55 in force at 1.4.2018 by S.I. 2018/33, art. 3

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