Tax Collection and Management (Wales) Act 2016 section 73

Giving effect to claims and amendments

Section 73 explains how and when the Welsh Revenue Authority (WRA) must act on claims for tax discharge or repayment, including what happens when a claim is under enquiry.

• WRA must notify the claimant of its decision as soon as practicable after a claim is made, amended or corrected.
• Where WRA accepts the claim or amendment (in whole or in part), it must give effect to it by discharging or repaying the relevant devolved tax.
• If WRA opens an enquiry into the claim, the obligation to decide and act is suspended until a closure notice is issued at the end of that enquiry.
• Even while an enquiry is ongoing, WRA may provisionally give effect to the claim or amendment to whatever extent it considers appropriate.