{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-64",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-64.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/64",
  "kind": "section",
  "number": "64",
  "heading": "Disallowing claims for relief due to unjustified enrichment",
  "text": "WRA need not give effect to a claim for relief made under section 63 or 63A if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 64 inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(1)(a); S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 64 heading substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 25(2); S.I. 2018/34, art. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 64 modified (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 64 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/64",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}