Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

PART 6 E+W RETURNS AND PAYMENTS

CHAPTER 1 E+W RETURNS

Adjustments E+W

52 Power to amend period in which returns must be made E+W

(1) The Welsh Ministers may by regulations amend a provision listed in subsection (2) so as to substitute for the period for the time being specified there, a different period.

(2) The provisions are—

(a) section 44(2)(a);

(b) section 47(3)(a);

(c) section 49(2)(a);

(d) section 51(3)(a);

(e) paragraph 24(4)(a) of Schedule 5;

(f) paragraph 3(4) of Schedule 6;

(g) paragraph 5(5) of that Schedule;

(h) paragraph 13(1) of that Schedule.

Commencement Information

I1 S. 52 in force at 1.4.2018 by S.I. 2018/34, art. 3