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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 52
Power to amend period in which returns must be made
Section 52 gives the Welsh Ministers the power to change, by regulations, the filing deadlines for land transaction tax returns across a range of circumstances.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.