37Overview of Part
This
adran has no associated
Nodiadau Esboniadol
This Part is about the assessment of devolved taxes and includes provision about—
(a)keeping records;
(b)tax returns;
(c)enquiries by WRA into tax returns;
(d)determinations by WRA of devolved tax due where no tax return is made;
(e)assessments by WRA of devolved tax due where there is no enquiry;
(f)claims for relief from double assessment and for repayment of devolved tax;
(g)the making of claims.