PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
C1CHAPTER 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
Annotations:
Modifications etc. (not altering text)
Overpaid tax etc.
I163Claim for relief for overpaid tax etc.
1
This section applies where—
a
a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or
b
a person has been assessed as chargeable to an amount of a devolved tax, or a F1WRA determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.
2
The person may make a claim to WRA for the amount to be repaid or discharged.
3
Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of F2the Welsh Tax Acts.
4
For the purposes of this section and sections F363A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.
Pt. 3 Ch. 7 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), ss. 48(3), 81(2)(3), Sch. 6 para. 14(2); S.I. 2018/34, art. 3