# Tax Collection and Management (Wales) Act 2016, Section 63: Claim for relief for overpaid tax etc.

Extent: E+W

(1) This section applies where—
(a) a person has paid an amount by way of a WRA-collected tax but believes the WRA-collected tax was not chargeable, or
(b) a person has been assessed as chargeable to an amount of a WRA-collected tax, or a WRA determination has been made that a person is chargeable to an amount of a WRA-collected tax, but the person believes the WRA-collected tax is not chargeable.
(2) The person may make a claim to WRA for the amount to be repaid or discharged.
(3) Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of the Welsh Tax Acts.
(4) For the purposes of this section and sections 63A to 81, an amount paid by one person on behalf of another is treated as paid by the other person.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/63 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.