Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 para 1

Amendment of the Tax Collection and Management (Wales) Act 2016

Schedule 23, paragraph 1 introduces amendments to the Tax Collection and Management (Wales) Act 2016 (TCMA).

• This paragraph is the opening provision of Schedule 23 to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
• It signals that the paragraphs that follow in Schedule 23 will make changes to the Tax Collection and Management (Wales) Act 2016 (commonly abbreviated to TCMA).
• The TCMA is the principal Welsh legislation governing the administration, collection and management of devolved taxes in Wales.
• No substantive changes are made by this paragraph itself; it simply sets the scene for the amendments that follow in the rest of the Schedule.