Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 40
Penalty for failure to make tax return within 6 months from filing date
Section 40 of Schedule 23 amends the penalty provision in the Tax Collection and Management (Wales) Act 2016 to clarify that the six-month late filing penalty applies specifically to persons who are required to make a tax return.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.