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

46 In section 127 (assessment of penalties)—

(a) in subsection (5), after “section “122” insert “or 122A”, and

(b) in subsection (6), after “section 122” insert “or 122A”.