# Tax Collection and Management (Wales) Act 2016, Section 61: Assessment procedure

Extent: E+W

(1) Notice of a WRA assessment must be issued to the taxpayer.
(2) The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/61 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.