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Tax Collection and Management (Wales) Act 2016

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Changes over time for: Section 78

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There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 78. Help about Changes to Legislation

78Time limit for making claimsE+W

This section has no associated Explanatory Notes

A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.

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I1S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3

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