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

51 E+W In section 141 (assessment of penalties under Chapter 3), in subsection (5), omit the words ““the later of the following periods””.

Commencement Information

I1 Sch. 23 para. 51 in force at 1.4.2018 by S.I. 2018/34, art. 3