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.

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.