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

13 E+W In section 45 (amendment of tax return during enquiry to prevent loss of tax)—

(a) in subsection (1)(a), for ““payable”” substitute “ chargeable ”;

(b) in subsection (5), for ““section 46”” substitute “ sections 45A and 46 ”.

Commencement Information

I1 Sch. 23 para. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3