Textual Amendments
F1Word in Pt. 3 Ch. 2 heading omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 4; S.I. 2018/34, art. 3
The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.]
Textual Amendments
F2S. 39A inserted (18.10.2017) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 8; S.I. 2017/953, art. 2(j)