Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 61

Amendment to reference format in enforcement provisions

Schedule 23 paragraph 61 makes a minor drafting amendment to section 170(1) of the Tax Collection and Management (Wales) Act 2016, which deals with enforcement by taking control of goods, by replacing a full statutory citation with its abbreviated form.

• Section 170 of the 2016 Act allows WRA to enforce tax debts by taking control of a taxpayer's goods.
• This paragraph updates the reference to the Tribunals, Courts and Enforcement Act 2007 to use the abbreviation "TCEA" instead of the full citation.
• The change is purely a drafting tidying-up measure and does not alter the substance or effect of the enforcement power.
• The abbreviated form "TCEA" is used consistently throughout the legislation once formally defined, improving readability.