Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

This section has no associated Explanatory Notes

48In section 130 (amount of penalty for inaccuracy in document given to WRA)—

(a)in subsection (1), after “for a deliberate inaccuracy is” insert “an amount not exceeding”, and

(b)in subsection (2), after “for a careless inaccuracy is” insert “an amount not exceeding”.