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Tax Collection and Management (Wales) Act 2016

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This is the original version (as it was originally enacted).

80Assessment of claimant in connection with claim

This section has no associated Explanatory Notes

(1)This section applies where—

(a)a claim is made under section 63,

(b)the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax, and

(c)such an assessment could be made but for a relevant restriction.

(2)In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).

(3)The following are relevant restrictions—

(a)section 58;

(b)the end of a time limit for making a WRA assessment.

(4)Where this section applies—

(a)the relevant restrictions are to be disregarded, and

(b)the WRA assessment is not out of time if it is made before the final determination of the claim.

(5)A claim is not finally determined until—

(a) the claim, or

(b)the amount to which it relates,

can no longer be varied (whether on review, appeal or otherwise).

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