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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 41
Penalty for failure to make tax return within 12 months from filing date
Schedule 23 paragraph 41 amends section 120 of the Tax Collection and Management (Wales) Act 2016, which deals with the penalty imposed when a person fails to make a tax return within 12 months of the filing date.
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