PART 3 E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 7 E+WRELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX

Modifications etc. (not altering text)

C1 Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3

Unjustified enrichment E+W

64 [F1 Disallowing claims for relief due to unjustified enrichment] E+W

WRA need not give effect to a claim for relief made under section 63 [F2 or 63A] if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.

Textual Amendments

F1 S. 64 heading 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. 25(2); S.I. 2018/34, art. 3

F2 Words in s. 64 inserted (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. 25(1)(a); S.I. 2018/34, art. 3

Modifications etc. (not altering text)

C2 S. 64 modified (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 3

Commencement Information

I1 S. 64 in force at 1.4.2018 by S.I. 2018/33, art. 3