OpenLegislation

Section 37 Overview of Part

England and Wales

This Part is about the assessment of F1WRA-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 F2and 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.

Annotations

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

F2

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

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