Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 36

Amendment to section 95 of the Tax Collection and Management (Wales) Act 2016: complying with an information notice

Section 36 of Schedule 23 amends the rules on the time allowed for complying with an information notice issued by the Welsh Revenue Authority (WRA), by allowing the deadline to be extended by mutual agreement.

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