PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 8PROCEDURE FOR MAKING CLAIMS ETC.
I1C180Assessment of claimant in connection with claim
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).