Tax Collection and Management (Wales) Act 2016 section 52

Determination of tax chargeable if no tax return made

Section 52 sets out what happens when the Welsh Revenue Authority (WRA) believes a person owes a devolved tax but has not filed the required tax return by the deadline.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.