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).

• Section 71 of the Tax Collection and Management (Wales) Act 2016 allows a claimant to amend a claim they have already submitted.
• Previously, this right to amend applied to claims made under sections 62 and 63 of that Act.
• This paragraph extends that right so it also covers claims made under the new section 63A, which deals with overpayment relief for land transaction tax.
• This is a consequential amendment ensuring that the existing procedures for amending claims operate consistently with the newly introduced overpayment relief provisions.