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

51In section 141 (assessment of penalties under Chapter 3), in subsection (5), omit the words ““the later of the following periods””.

Commencement Information

I1Sch. 23 para. 51 in force at 1.4.2018 by S.I. 2018/34, art. 3