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

This section has no associated Explanatory Notes

34In section 81 (contract settlements)—

(a)after subsection (1) insert—

(1A)In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.;

(b)in subsection (4), after “63” insert “or 63A”.