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Chapter 7 RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAXC1

England and Wales

  1. Double assessment
  2. Overpaid tax etc.
  3. Unjustified enrichment
  4. Other grounds for disallowing claims

Annotations

Modifications

C1

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

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