Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 13

Amendment of tax return during enquiry to prevent loss of tax

Schedule 23, paragraph 13 makes minor technical amendments to section 45 of the Tax Collection and Management (Wales) Act 2016, which deals with the Welsh Revenue Authority's power to amend a tax return during an enquiry to prevent a loss of tax.

• Section 45 allows WRA to amend a tax return during an enquiry if it believes tax may otherwise be lost.
• The word "payable" in section 45(1)(a) is replaced with "chargeable", ensuring consistent terminology across the legislation.
• A cross-reference in section 45(5) is updated to refer to a new section 45A as well as the existing section 46.
• These are technical drafting changes that do not alter the underlying powers of WRA but ensure the provisions work correctly alongside other amendments in the Act.