67 Cases in which WRA need not give effect to a claim

Other grounds for disallowing claims

67  Cases in which WRA need not give effect to a claim

(1)     WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, the claim falls within a case described in this section.

(2)     Case 1 is where the amount of a devolved tax paid, or liable to be paid, is excessive because of—

(a)     a mistake in a claim [or election], or

(b)     a mistake consisting of making, or failing to make, a claim [or election].

[(2A)     In subsection (2), “election” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).]

(3)     Case 2 is where the claimant is or will be able to seek relief by taking other steps under this Part.

(4)     Case 3 is where the claimant—

(a)

Powered by Lexis+®