SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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In section 45 (amendment of tax return during enquiry to prevent loss of tax)—
a
in subsection (1)(a), for ““payable”” substitute “
chargeable
”
;
b
in subsection (5), for ““section 46”” substitute “
sections 45A and 46
”
.