Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 paragraph 17

Welsh language text correction

Schedule 23, paragraph 17 makes a minor correction to the Welsh language version of section 54 of the Tax Collection and Management (Wales) Act 2016, which deals with assessments where there has been a loss of tax.

• This paragraph amends the Welsh language text of section 54 of the Tax Collection and Management (Wales) Act 2016.
• Section 54 concerns assessments made by the Welsh Revenue Authority where there has been a loss of tax.
• The amendment substitutes one Welsh word for another in paragraph (c) of that section, replacing "ymwared" with "rhyddhad" (both meaning "relief").
• This is a technical linguistic correction to the Welsh text only and does not change the legal effect or meaning of the provision.