Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 60
Proceedings in magistrates' court – time limit adjustments for deferred and postponed tax
Section 60 amends the rules on time limits for bringing proceedings in the magistrates' court to recover unpaid land transaction tax, ensuring that periods of officially approved deferral or postponement do not count against the Welsh Revenue Authority's window for taking action.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.