Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 37

Welsh language correction to taxpayer notice provisions

Schedule 23, paragraph 37 makes a minor Welsh language text correction to section 100 of the Tax Collection and Management (Wales) Act 2016, which deals with taxpayer notices issued following the filing of a tax return.

• This paragraph amends the Welsh language version only of section 100 of the Tax Collection and Management (Wales) Act 2016.
• Section 100 governs the issuing of taxpayer notices after a tax return has been submitted.
• The amendment substitutes the Welsh word "ymwared" with "rhyddhad" in subsection (5)(c), both of which translate to "relief" in English.
• This is a technical linguistic correction and does not change the legal effect or meaning of the provision in any way.