{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-68",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-68.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/68",
  "kind": "section",
  "number": "68",
  "heading": "Making claims",
  "text": "(1) A claim under section 62 , 63 or 63A must be made in such form as WRA may determine.\n(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.\n(3) The form of claim may require—\n(a) a statement of the amount of WRA-collected tax that will be required to be discharged or repaid in order to give effect to the claim;\n(b) such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;\n(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).\n(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.\n(5) A claim under section 63 may not be made by being included in a tax return.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 68 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/68",
    "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."
}