Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 para 4

Amendment to Part 3, Chapter 2 heading

Schedule 23 paragraph 4 makes a minor textual amendment to the heading of Chapter 2 in Part 3, removing the word "taxpayer" from the chapter heading.

• This paragraph amends the chapter heading of Chapter 2 of Part 3 of the Act.
• The word "taxpayer" is removed from the chapter heading.
• This is a purely technical drafting change with no substantive effect on the law.
• The amendment broadens the scope of the heading to reflect that the chapter may apply more widely than just to taxpayers.