PART 3E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6E+WWRA ASSESSMENTS

Assessment of loss of tax or of excessive repaymentE+W

55Assessment to recover excessive repayment of taxE+W

(1)If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.

(2)If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.