52Determination of tax chargeable if no tax return madeE+W
(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
F1Words in s. 52(5) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 16; S.I. 2018/34, art. 3
Commencement Information
I1S. 52 in force at 1.4.2018 by S.I. 2018/33, art. 3