Part 3 TAX RETURNS, ENQUIRIES AND ASSESSMENTS
- 1OVERVIEW
- 2... DUTIES TO KEEP AND PRESERVE RECORDS
- 3TAX RETURNS
- 4WRA ENQUIRIES
- 5WRA DETERMINATIONS
- 6WRA ASSESSMENTS
- 7RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
- 8PROCEDURE FOR MAKING CLAIMS ETC.
Notes on the whole Act
Textual amendments
- F1
Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21