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

23 E+W In section 63 (claims for relief for overpaid tax etc.)—

(a) in subsection (1)(b), before ““determination”” insert “ WRA ”;

(b) in the Welsh text, in subsection (2), for ““ ei ryddhau ohono”” substitute “ ollwng y swm ”;

(c) in subsection (3)—

(i) in the Welsh text, for ““ymwared”” substitute “ rhyddhad ”;

(ii) for ““this Act”” substitute “ the Welsh Tax Acts ”;

(d) in subsection (4), for ““64”” substitute “ 63A ”;

(e) in the Welsh text, in the section heading, for ““ymwared”” substitute “ rhyddhad ”.

Commencement Information

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