Section 37 Overview of Part
England and Wales
This Part is about the assessment of F1WRA-collected taxes and includes provision about—
keeping records;
tax returns;
enquiries by WRA into tax returns;
determinations by WRA of WRA-collected tax due where no tax return is made;
assessments by WRA of WRA-collected tax due F2and of amounts payable in respect of tax credits;
claims for relief from double assessment and for repayment of WRA-collected tax;
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