Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 21

Welsh language text correction

Schedule 23 paragraph 21 makes a minor correction to the Welsh language version of the Act, amending a heading in the chapter dealing with relief for excessive assessments or overpaid tax.

• This paragraph corrects the Welsh language text of the Act only and has no effect on the English language version.
• The correction applies to the heading of Chapter 7 of Part 3, which deals with relief in cases of excessive assessment or overpaid tax.
• The Welsh word "YMWARED" is replaced with "RHYDDHAD" — both meaning "relief" but the latter being the more appropriate term in this legislative context.
• This is a purely linguistic amendment and does not change the legal meaning or practical application of any provision.