PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
C1CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
Unjustified enrichment
I166Unjustified enrichment: reimbursement arrangements
1
The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements—
a
contain such provision as may be prescribed by the regulations, and
b
are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.
2
In this section, “reimbursement arrangements” means any arrangements for the purposes of a claim under section 63 F1or 63A which—
a
are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and
b
provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.
3
The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular—
a
provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations;
b
provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;
c
provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to make reimbursement or to repay WRA;
d
provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.
4
Regulations under this section may impose obligations on persons specified in the regulations—
a
to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c);
b
to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).
5
Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.
6
Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).
7
The regulations may in particular make provision—
a
about the circumstances in which liability to a penalty is incurred;
b
about the amounts of penalties;
c
for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;
d
about the procedure for assessing penalties;
e
about reviews of or appeals against penalties;
f
about enforcing penalties.
8
But the regulations may not create criminal offences.
9
Regulations made by virtue of subsection (6) may amend any enactment (including this Act).
10
Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.
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