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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 35
Amendments to information powers relating to groups of undertakings
Section 35 of Schedule 23 amends the rules in section 90 of the Tax Collection and Management (Wales) Act 2016 about when WRA can require information and documents from a group of undertakings, broadening the definition of subsidiary undertakings for land transaction tax purposes.
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