# Tax Collection and Management (Wales) Act 2016, Section 78: Time limit for making claims


A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of WRA-collected tax, or the assessment or determination, relates.

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/78 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.