Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 50

Completion of enquiry

Schedule 23, paragraph 15 amends section 50 of the Tax Collection and Management (Wales) Act 2016 to change the terminology used when WRA completes an enquiry into a tax return, replacing the word "chargeable" with "payable" in subsection (4).

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