Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

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

11 E+W In section 42 (correction of tax return by WRA)—

(a) after subsection (4) insert—

“(4A) If, as a result of a correction made under this section, an amount, or an additional amount, of devolved tax is payable, the person who made the tax return must pay the amount, or additional amount, before the end of the period of 30 days beginning with the day on which notice of the correction is issued.”;

(b) in subsection (5)(a), after ““return”” insert “ under section 41 ”.

Commencement Information

I1 Sch. 23 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3