Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 64

Amendment to payment of penalties during review or appeal

Section 64 of Schedule 23 makes a minor amendment to section 182 of the Tax Collection and Management (Wales) Act 2016, which deals with the payment of penalties when a review or appeal is in progress.

• This paragraph amends the rules on when penalties must be paid if a taxpayer is seeking a review or appeal.
• It updates section 182(3) of the Tax Collection and Management (Wales) Act 2016 to include an additional cross-reference to subsection (6) of section 176.
• The effect is to ensure that the suspension of penalty payment during a review or appeal also covers penalties arising under the new provision inserted by this Act as section 176(6).
• This is a consequential amendment ensuring consistency following other changes made by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.