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

28 In section 67 (cases in which WRA need not give effect to a claim)—

(a) in the Welsh text, in subsection (1), for “ymwared” substitute “ryddhad”;

(b) in subsection (2)(a), after “claim” insert “or election”;

(c) in subsection (2)(b), after “claim” insert “or election”;

(d) after subsection (2) insert—

“(2A) In subsection (2), “election” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).”;

(e) in the Welsh text, in subsection (3), for “ymwared” substitute “rhyddhad”;

(f) in the Welsh text, in subsection (4), for “ymwared” substitute “rhyddhad” (in both places where it appears).