Tax Collection and Management (Wales) Act 2016 section 79

The claimant: partnerships

Section 79 sets out who may make a claim for relief for overpaid tax where the overpayment relates to a partnership.

• This section applies where tax was overpaid by someone acting as a partner in a partnership, or where an incorrect assessment or determination was made in respect of someone in their capacity as a partner.
• A claim for relief for overpaid tax under section 63 may only be made by a single nominated person from among the relevant persons — it cannot be made unilaterally by any individual partner.
• The nominated person must be agreed upon by all of the relevant persons, meaning unanimous consent is required before a claim can proceed.
• The relevant persons are those who would have been liable as partners to pay the amount in question had the payment actually been due, or had the assessment or determination been correctly made.

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