- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
There are currently no known outstanding effects for the Tax Collection and Management (Wales) Act 2016, Section 55A.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
If WRA comes to the view that—
(a)an amount of tax credit that has been set off against an amount of tax that a person would otherwise have been required to pay—
(i)ought not to have been set off, or
(ii)has become excessive,
(b)an amount that has been paid to a person in respect of a tax credit—
(i)ought not to have been paid, or
(ii)has become excessive, or
(c)an amount that a person is required to pay to WRA in respect of a tax credit has not been paid,
WRA may make an assessment of the amount that ought in its opinion to be paid to WRA in order to remedy that matter.]
Textual Amendments
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