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

2 E+W In section 1 (overview of Act), after paragraph (b) insert—

“(ba) Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;”.

Commencement Information

I1 Sch. 23 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3