Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 23 AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

10 In section 41 (amendment of tax return by taxpayer), for subsection (3) substitute—

“(3) The relevant date is the filing date.

(3A) But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.”