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

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

26 E+W In the Welsh text, in section 65 (unjustified enrichment: further provision)—

(a) in subsection (1)(a), for “y byddai person o'r fath i'w ryddhau ohono” substitute “i'w ollwng”;

(b) in subsection (2)(a), for ““ei ryddhau ohono”” substitute “ ollwng y swm ”.

Commencement Information

I1 Sch. 23 para. 26 in force at 1.4.2018 by S.I. 2018/34, art. 3