# Tax Collection and Management (Wales) Act 2016, Section 54: Assessment where loss of tax


If WRA comes to the view that—
(a) an amount of WRA-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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/54 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.