Tax Collection and Management (Wales) Act 2016 section 56

References to "WRA assessment"

Section 56 defines what the term "WRA assessment" means whenever it is used throughout the Act.

  • A "WRA assessment" is a formal assessment made by the Welsh Revenue Authority (WRA).
  • It covers assessments raised where there has been a loss of tax to the WRA.
  • It also covers assessments to recover excessive repayments of tax.
  • It additionally covers assessments made in relation to tax credits.

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.

Become a member