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

SCHEDULE 23 E+W AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

19 E+W In section 59 (time limits for WRA assessments), in subsection (7), in the definition of ““relevant date””—

(a) before paragraph (a), insert—

“(za) if a tax return has not been made, the date by which WRA believes a tax return was required to be made,”;

(b) in paragraph (a), for ““the tax return””, in the first place where it occurs, substitute “ a tax return ”.

Commencement Information

I1 Sch. 23 para. 19 in force at 1.4.2018 by S.I. 2018/34, art. 3