Search Legislation

Tax Collection and Management (Wales) Act 2016

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 68

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 68. Help about Changes to Legislation

68Making claimsE+W

This section has no associated Explanatory Notes

(1)A claim under section 62 [F1, 63 or 63A] must be made in such form as WRA may determine.

(2)The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.

(3)The form of claim may require—

(a)a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim;

(b)such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

(c)the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

(4)A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.

(5)A claim under section 63 may not be made by being included in a tax return.

Textual Amendments

Commencement Information

I1S. 68 in force at 1.4.2018 by S.I. 2018/33, art. 3

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?