The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 / Rheoliadau Casglu a Rheoli Trethi (Trefniadau Talu’n Ôl) (Cymru) 2018

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