Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 68

Amendments to rules on issuing notices by the Welsh Revenue Authority

Section 68 of Schedule 23 amends the rules in the Tax Collection and Management (Wales) Act 2016 about how the Welsh Revenue Authority (WRA) issues notices, broadening their scope to cover all Welsh Tax Acts and introducing requirements for notices to be dated and free from material errors.

• The power to issue notices is extended from the Tax Collection and Management (Wales) Act 2016 alone to all Welsh Tax Acts and regulations made under them.
• Every notice issued by the WRA must specify the date on which it is issued.
• If a notice contains a mistake or omission — including an error in the recipient's name — that prevents the recipient from reasonably understanding its effect, the notice is treated as never having been issued.
• These changes ensure that notices are clear, properly dated, and legally effective only when the recipient can understand what is required of them.