Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Sch 23 para 20

Amendment to assessment procedure

Schedule 23 paragraph 20 removes subsection (3) from section 61 of the Tax Collection and Management (Wales) Act 2016, which deals with the procedure for WRA assessments.

• This paragraph amends section 61 of the Tax Collection and Management (Wales) Act 2016, which sets out the assessment procedure used by the Welsh Revenue Authority (WRA).
• The amendment removes subsection (3) from section 61, thereby simplifying the assessment procedure provisions.
• This is a consequential amendment introduced as part of the broader changes made by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
• The remaining provisions of section 61 continue to govern how the WRA must carry out its assessments.