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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 25
Amendments to section 64 of the Tax Collection and Management (Wales) Act 2016 regarding unjustified enrichment
Schedule 23, paragraph 25 amends section 64 of the Tax Collection and Management (Wales) Act 2016 so that the unjustified enrichment rule applies to claims made under the new section 63A as well as the existing section 63.
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