Section 54 Assessment where loss of taxI1

If WRA comes to the view that—

(a)

an amount of F1WRA-collected tax that ought to have been assessed as WRA-collected tax chargeable on a person has not been assessed,

(b)

an assessment of the WRA-collected tax chargeable on a person is or has become insufficient, or

(c)

relief in respect of a WRA-collected tax has been claimed or given that is or has become excessive,

WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of WRA-collected tax.

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

Commencement

I1: S. 54 in force at 1.4.2018 by S.I. 2018/33, 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