# Tax Collection and Management (Wales) Act 2016, Section 55: Assessment to recover excessive repayment of tax


(1) If an amount of a WRA-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.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/55 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.