Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 paragraph 26

Welsh language text correction to unjustified enrichment provisions

Schedule 23, paragraph 26 makes corrections to the Welsh language text of section 65 of the Tax Collection and Management (Wales) Act 2016, which deals with further provisions on unjustified enrichment.

• This paragraph amends only the Welsh language version of section 65 of the Tax Collection and Management (Wales) Act 2016.
• Section 65 provides further detail on the rules around unjustified enrichment, which prevent repayment of tax where it would give the claimant a windfall gain.
• The changes correct specific Welsh language phrasing in subsections (1)(a) and (2)(a) of section 65 to improve accuracy and consistency.
• These are purely linguistic amendments to the Welsh text and do not alter the legal effect or substance of the provision in any way.