http://www.legislation.gov.uk/wsi/2018/88/regulation/1/made

The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018

en

King's Printer of Acts of Parliament

2019-05-22

TAXES, WALES

These Regulations describe the provisions that must be included in reimbursement arrangements made by a person making a claim under section 63 (claim for relief for overpaid tax) of the Tax Collection and Management (Wales) Act 2016 (“the Act”). They come into force on 1 April 2018.