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Section 55 Assessment to recover excessive repayment of taxI1

(1)

If an amount of a F1WRA-collected tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid WRA-collected tax.

(2)

If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.

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. 55 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