xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Valid from 25/01/2018

SCHEDULE 4E+WMINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

Valid from 01/04/2018

14E+WIn section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—

(a)in subsection (5), after “section 122” insert “ , 122ZA ”;

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