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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Tax Collection and Management (Wales) Act 2016 section 64
Disallowing claims for relief due to unjustified enrichment
Section 64 provides that the Welsh Revenue Authority (WRA) may refuse a claim for relief where repaying the tax would unjustly enrich the claimant.
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.