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SCHEDULE 4E+WMINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

13E+WIn section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “ sections 122 to 122A ”.

Commencement Information

I1Sch. 4 para. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3