Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 23

Amendments to claims for relief for overpaid tax

Schedule 23, paragraph 23 makes a series of technical amendments to section 63 of the Tax Collection and Management (Wales) Act 2016, which deals with claims for relief where tax has been overpaid.

• The word "WRA" is inserted before "determination" in section 63(1)(b), clarifying that the relevant determination is one made by the Welsh Revenue Authority.
• The scope of relief is broadened so that it applies across all the Welsh Tax Acts, rather than being limited to the Tax Collection and Management (Wales) Act 2016 alone.
• The cross-reference in section 63(4) is updated from section 64 to section 63A, reflecting a reorganisation of the provisions.
• Several corrections are made to the Welsh language text of section 63 to improve accuracy and consistency of terminology.