# Tax Collection and Management (Wales) Act 2016, Section 55A: Assessment in relation to tax credit


If WRA comes to the view that—
(a) an amount of tax credit that has been set off against an amount of tax that a person would otherwise have been required to pay—
(i) ought not to have been set off, or
(ii) has become excessive,
(b) an amount that has been paid to a person in respect of a tax credit—
(i) ought not to have been paid, or
(ii) has become excessive, or
(c) an amount that a person is required to pay to WRA in respect of a tax credit has not been paid,
WRA may make an assessment of the amount that ought in its opinion to be paid to WRA in order to remedy that matter.

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