SCHEDULE 4MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
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In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—
a
the existing text becomes subsection (1);
b
after that subsection insert—
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But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.