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

This section has no associated Explanatory Notes

25(1)In section 64 (disallowing claims for relief due to unjustified enrichment)—E+W

(a)after ““63”” insert “ or 63A ”;

(b)in the Welsh text—

(i)for ““ymwared”” substitute “ ryddhad ”;

(ii)for “ryddhau'r” substitute “ ollwng y ”.

(2)The section heading becomes “ Disallowing claims for relief due to unjustified enrichment ”.

Commencement Information

I1Sch. 23 para. 25 in force at 1.4.2018 by S.I. 2018/34, art. 3