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

This section has no associated Explanatory Notes

13E+WIn 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 ”.

Commencement Information

I1Sch. 23 para. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3