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

48 In section 130 (amount of penalty for inaccuracy in document given to WRA)—

(a) in subsection (1), after “for a deliberate inaccuracy is” insert “an amount not exceeding”, and

(b) in subsection (2), after “for a careless inaccuracy is” insert “an amount not exceeding”.