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

47 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”.