Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 para 2

Amendment to the overview of the Tax Collection and Management (Wales) Act 2016

Schedule 23, paragraph 2 amends the overview section of the Tax Collection and Management (Wales) Act 2016 to include a reference to new anti-avoidance provisions for devolved taxes.

• This paragraph amends Section 1 of the Tax Collection and Management (Wales) Act 2016, which provides a high-level overview of that Act's contents.
• A new item is inserted into the overview list, sitting after the existing paragraph (b).
• The new paragraph (ba) signposts Part 3A of the Act, which deals with counteracting avoidance arrangements in relation to devolved taxes.
• This is a consequential amendment ensuring the overview section accurately reflects the addition of anti-avoidance powers elsewhere in the Act.