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Tax Collection and Management (Wales) Act 2016

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63Claim for relief for overpaid tax etc.E+W
This section has no associated Explanatory Notes

(1)This section applies where—

(a)a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or

(b)a person has been assessed as chargeable to an amount of a devolved tax, or a [F1WRA] determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.

(2)The person may make a claim to WRA for the amount to be repaid or discharged.

(3)Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of [F2the Welsh Tax Acts].

(4)For the purposes of this section and sections [F363A] to 81, an amount paid by one person on behalf of another is treated as paid by the other person.

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