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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 63
Payment and recovery of devolved tax subject to review or appeal
Section 63 inserts a new chapter into the Tax Collection and Management (Wales) Act 2016 dealing with how devolved tax must still be paid even when a decision is under review or appeal, and how taxpayers can request postponement of recovery of amounts they believe are excessive.
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