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Section 80 Assessment of claimant in connection with claimI1C1

(1)

This section applies where—

(a)

a claim is made under section 63,

(b)

the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the F1WRA-collected tax, and

(c)

such an assessment could be made but for a relevant restriction.

(2)

In a case falling within section 79(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).

(3)

The following are relevant restrictions—

(a)

section 58;

(b)

the end of a time limit for making a WRA assessment.

(4)

Where this section applies—

(a)

the relevant restrictions are to be disregarded, and

(b)

the WRA assessment is not out of time if it is made before the final determination of the claim.

(5)

A claim is not finally determined until—

(a)

the claim, or

(b)

the amount to which it relates,

can no longer be varied (whether on review, appeal or otherwise).

Annotations

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

Modifications

C1

S. 80 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(5); S.I. 2018/34, art. 3

Commencement

I1

S. 80 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