Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 57

Omit the italic cross-heading immediately preceding section 157

Schedule 23, paragraph 57 makes a minor formatting amendment to the Tax Collection and Management (Wales) Act 2016 by removing an italic cross-heading that appeared immediately before section 157.

• This is a consequential tidying-up amendment to the Tax Collection and Management (Wales) Act 2016.
• It removes an italic cross-heading that appeared just before section 157 of that Act.
• The removal reflects restructuring or reorganisation of the interest provisions within Part 6 of the 2016 Act.
• This change has no substantive effect on the law; it is purely a formatting correction.