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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 28
Cases in which WRA need not give effect to a claim
Schedule 23, paragraph 28 amends section 67 of the Tax Collection and Management (Wales) Act 2016 to extend the circumstances in which the Welsh Revenue Authority (WRA) may refuse to give effect to a claim, so that elections relating to social housing reliefs are treated in the same way as claims.
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