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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 55
Amendment to penalty assessment provisions for record-keeping failures
Schedule 23, paragraph 55 makes a minor consequential amendment to section 145 of the Tax Collection and Management (Wales) Act 2016, ensuring that the penalty assessment rules for record-keeping failures also apply in connection with the new section 38A return provisions introduced by the 2017 Act.
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