Tax Collection and Management (Wales) Act 2016 section 53

Determination superseded by tax return

Section 53 explains what happens when a person who was subject to a WRA determination subsequently submits their own tax return for the same tax, including the time limits for doing so and the effect on any ongoing recovery proceedings.

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.