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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 19
Time limits for WRA assessments — definition of "relevant date"
Schedule 23, paragraph 19 amends the definition of "relevant date" used for determining time limits within which the Welsh Revenue Authority (WRA) can make tax assessments, so that a relevant date can be established even where no tax return has been filed.
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