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

49 In section 132 (penalty for deliberate inaccuracy in document given to WRA by another person), in subsection (4), after “under this section is” insert “an amount not exceeding”.