# Tax Collection and Management (Wales) Act 2016, Section 37: Overview of Part

Extent: E+W

This Part is about the assessment of WRA-collected taxes and includes provision about—
(a) keeping records;
(b) tax returns;
(c) enquiries by WRA into tax returns;
(d) determinations by WRA of WRA-collected tax due where no tax return is made;
(e) assessments by WRA of WRA-collected tax due and of amounts payable in respect of tax credits;
(f) claims for relief from double assessment and for repayment of WRA-collected tax;
(g) the making of claims.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/37 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.