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

47 E+W In section 128 (time limit for assessment of penalties under Chapter 2)—

(a) in subsection (1), omit the words ““in respect of any amount””;

(b) in subsection (4), for ““122(2)”” substitute “ 122(3) ”;

(c) in subsection (5), omit the words ““the later of the following periods””.

Commencement Information

I1 Sch. 23 para. 47 in force at 1.4.2018 by S.I. 2018/34, art. 3