Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 paragraph 32

Welsh language text correction to the Tax Collection and Management (Wales) Act 2016

Schedule 23 paragraph 32 makes a minor correction to the Welsh language text of section 73 of the Tax Collection and Management (Wales) Act 2016, which deals with giving effect to claims and amendments.

• This paragraph amends only the Welsh language version of section 73 of the Tax Collection and Management (Wales) Act 2016.
• Section 73 concerns how the Welsh Revenue Authority gives effect to claims for tax relief and amendments to tax returns.
• The change substitutes revised Welsh wording in subsection (1)(b) to correct the phrasing relating to the discharge or repayment of devolved tax to a claimant.
• This is a technical drafting correction with no change to the substantive legal effect of the provision in English.