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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 12
Amendments to the notice of enquiry provisions
Schedule 23 paragraph 12 amends the rules governing when the Welsh Revenue Authority (WRA) may open an enquiry into a land transaction tax return, introducing a defined enquiry period and a new power to revisit earlier returns when a further return is made for the same transaction.
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