PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 1OVERVIEW
37Overview of Part
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.