Tax Collection and Management (Wales) Act 2016 (anaw6)

PART 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 6 WRA ASSESSMENTS

Assessment of loss of tax or of excessive repayment

55 Assessment to recover excessive repayment of tax

(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.