Section 68 Making claimsI1

England and Wales

(1)

A claim under section 62 F1, 63 or 63A must be made in such form as WRA may determine.

(2)

The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.

(3)

The form of claim may require—

(a)

a statement of the amount of F2WRA-collected tax that will be required to be discharged or repaid in order to give effect to the claim;

(b)

such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

(c)

the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

(4)

A claim for repayment of WRA-collected tax may not be made unless the claimant has documentary evidence that the WRA-collected tax has been paid.

(5)

A claim under section 63 may not be made by being included in a tax return.

Annotations

Textual amendments

F1: Words in s. 68(1) 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. 29(a); S.I. 2018/34, art. 3
F2: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21

Commencement

I1: S. 68 in force at 1.4.2018 by S.I. 2018/33, art. 3

Notes on the whole Act

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21