Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 27

Unjustified enrichment: reimbursement arrangements

Schedule 23, paragraph 27 makes minor amendments to the Tax Collection and Management (Wales) Act 2016, section 66, which deals with reimbursement arrangements in the context of unjustified enrichment claims.

• Section 66 of the 2016 Act addresses situations where a taxpayer has been reimbursed by another party and seeks a repayment of overpaid tax from WRA.
• The amendment updates cross-references in section 66 so that the reimbursement provisions also apply to claims made under the new section 63A (relating to overpaid tax).
• This ensures that where a taxpayer has already been compensated by someone else, WRA can take that into account when considering repayment claims under both the original and the newly introduced provisions.
• A corresponding correction is also made to the Welsh language text of the legislation.