(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)
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