Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 25

Amendments to section 64 of the Tax Collection and Management (Wales) Act 2016 regarding unjustified enrichment

Schedule 23, paragraph 25 amends section 64 of the Tax Collection and Management (Wales) Act 2016 so that the unjustified enrichment rule applies to claims made under the new section 63A as well as the existing section 63.

• Section 64 allows WRA to refuse a repayment claim if it would unjustly enrich the claimant.
• The amendment extends this unjustified enrichment safeguard to cover claims made under the new section 63A (overpaid tax), in addition to existing claims under section 63.
• This ensures that WRA can refuse repayments under either provision where the taxpayer would receive a windfall benefit they are not entitled to.
• The section heading of section 64 is also updated to read "Disallowing claims for relief due to unjustified enrichment".