These Regulations describe the provisions that must be included in reimbursement arrangements made by a person making a claim under section 63 (claim for relief for overpaid tax) of the Tax Collection and Management (Wales) Act 2016 (“the Act”). They come into force on 1 April 2018.
Mae’r Rheoliadau hyn yn disgrifio’r darpariaethau y mae’n rhaid eu cynnwys mewn trefniadau talu’n ôl a wneir gan berson sy’n gwneud hawliad o dan adran 63 (hawlio rhyddhad rhag treth a ordalwyd) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (“y Ddeddf”). Deuant i rym ar 1 Ebrill 2018.
Link:
The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 / Rheoliadau Casglu a Rheoli Trethi (Trefniadau Talu’n Ôl) (Cymru) 2018
Source: Legislation .gov.uk
