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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 31
Amendment of claim by claimant
Schedule 23 paragraph 31 updates the provision in the Tax Collection and Management (Wales) Act 2016 that allows claimants to amend their claims, so that it also covers claims made under the new section 63A (relating to overpayment relief in connection with land transaction tax).
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