Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 16

Amendment to wording in section 52 of the Tax Collection and Management (Wales) Act 2016

Section 16 of Schedule 23 makes a minor wording change to section 52 of the Tax Collection and Management (Wales) Act 2016, which deals with WRA determinations of tax chargeable when no tax return has been filed.

• This paragraph amends section 52 of the Tax Collection and Management (Wales) Act 2016.
• Section 52 allows the Welsh Revenue Authority (WRA) to determine the amount of tax chargeable when a taxpayer has not submitted a tax return.
• The amendment changes the phrase "as a result of" to "in accordance with" in subsection (5) of that section.
• This is a technical drafting correction to improve the precision of the statutory language, with no change to the practical effect of the provision.