Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 52

Welsh language text correction

Schedule 23, paragraph 52 makes a minor correction to the Welsh language version of the Tax Collection and Management (Wales) Act 2016.

• This paragraph amends section 142 of the Tax Collection and Management (Wales) Act 2016, which defines terms used in Chapter 3 (penalties for inaccuracies).
• The amendment applies only to the Welsh language text of the legislation and does not affect the English language version.
• In paragraph (c) of section 142, the Welsh word "ymwared" is replaced with "ryddhad" in both places where it appears.
• This is a technical linguistic correction to ensure the Welsh text uses the correct and consistent terminology for the concept of "relief".