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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 50
Amendment to penalty for failure to notify under-assessment or under-determination
Section 50 of Schedule 23 amends the Tax Collection and Management (Wales) Act 2016 to change the penalty for failing to notify WRA of an under-assessment or under-determination from a fixed amount to a maximum amount, giving WRA discretion over the penalty level.
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