Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 paragraph 22

Welsh language text correction for double assessment relief

Schedule 23, paragraph 22 makes a minor correction to the Welsh language version of section 62 of the Tax Collection and Management (Wales) Act 2016, which deals with claims for relief in cases of double assessment.

• This paragraph amends only the Welsh language text of section 62 of the Tax Collection and Management (Wales) Act 2016.
• Section 62 deals with claims for relief where a taxpayer has been assessed twice for the same tax liability.
• The Welsh word "ymwared" is replaced with "ryddhad" in the body of the section, and with "rhyddhad" in the section heading, to correct the Welsh translation of the term "relief".
• This is a purely linguistic amendment and does not change the legal effect or meaning of the provision in any way.