Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 23 paragraph 9

Amendment to the meaning of filing date

Schedule 23 paragraph 9 amends section 40 of the Tax Collection and Management (Wales) Act 2016 by broadening the reference from "this Act" to "the Welsh Tax Acts", so that the definition of filing date applies across all Welsh tax legislation rather than just the 2016 Act.

• This paragraph amends section 40 of the Tax Collection and Management (Wales) Act 2016, which defines the meaning of "filing date".
• The amendment replaces the phrase "this Act" with "the Welsh Tax Acts", widening the scope of the definition.
• The effect is that the filing date concept applies consistently across all Welsh tax legislation, not just the 2016 Act alone.
• This is a consequential amendment ensuring that land transaction tax and other devolved Welsh taxes can rely on the same filing date definition.