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.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.