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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 para 10
Amendment of tax return by taxpayer – revised deadline
Schedule 23, paragraph 10 amends the rule in the Tax Collection and Management (Wales) Act 2016 about how long a taxpayer has to amend their own land transaction tax return, by replacing the fixed deadline with the filing date as the default, while allowing Welsh Ministers to set a different date by regulations.
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