Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 paragraph 38

Amendment to section 116(1) of the Tax Collection and Management (Wales) Act 2016

Schedule 23, paragraph 38 makes a minor drafting amendment to section 116(1) of the Tax Collection and Management (Wales) Act 2016, which deals with the rule that tribunal approvals cannot be reviewed or appealed.

• This is a purely technical, textual amendment to the Tax Collection and Management (Wales) Act 2016.
• It replaces a full statutory citation with the abbreviated form "TCEA" in section 116(1).
• The abbreviated reference is to the Tribunals, Courts and Enforcement Act 2007.
• The underlying rule — that tribunal approvals are not subject to review or appeal — is unchanged by this amendment.