Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 29

Amendment to section 68 of the Tax Collection and Management (Wales) Act 2016 — making claims

Schedule 23, paragraph 29 amends the claims procedure in section 68 of the Tax Collection and Management (Wales) Act 2016 to incorporate the new section 63A relief provision.

• Section 68 of the 2016 Act governs how taxpayers make claims for relief or repayment of tax.
• The amendment updates section 68(1) so that it now also covers claims made under the new section 63A, in addition to the existing sections 62 and 63.
• This ensures the standard claims procedure applies consistently to claims arising under the newly inserted section 63A.
• A separate correction is made to the Welsh language text of section 68(3)(a) to improve the accuracy of the Welsh terminology used.