Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 69

Amendments to rules for giving notices and documents to the WRA

Section 69 of Schedule 23 amends section 191 of the Tax Collection and Management (Wales) Act 2016 to broaden the rules on how notices, tax returns and other documents must be provided to the Welsh Revenue Authority (WRA), extending these rules to cover all Welsh Tax Acts rather than just the 2016 Act alone.

• The scope of section 191 is widened from the 2016 Act alone to cover all Welsh Tax Acts and regulations made under them.
• The requirement to give documents to the WRA now expressly includes the obligation to make a tax return, in addition to giving notices and other documents.
• The WRA has authority to specify the form, content, accompanying documents and manner in which tax returns, notices and other documents must be submitted.
• All references in the section to "this Act" are updated to refer to "the Welsh Tax Acts", ensuring consistent application across devolved tax legislation in Wales.