http://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/20/enactedLand Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017enKing's Printer of Acts of Parliament2019-06-24SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 201620In section 61 (assessment procedure), omit subsection (3).