SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

I13

In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute

—

a

in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;

b

in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.