Words in s. 37(e) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 9

http://www.legislation.gov.uk/anaw/2016/6/section/37Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 1OVERVIEW
37Overview of Part

This Part is about the assessment of devolved taxes and includes provision about—

a

keeping records;

b

tax returns;

c

enquiries by WRA into tax returns;

d

determinations by WRA of devolved tax due where no tax return is made;

e

assessments by WRA of devolved tax due and of amounts payable in respect of tax credits;

f

claims for relief from double assessment and for repayment of devolved tax;

g

the making of claims.