Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 76

Amendments to TCMA

Section 76 introduces Schedule 23, which makes amendments to the Tax Collection and Management (Wales) Act 2016 (TCMA).

  • This section serves as the gateway provision that introduces Schedule 23 to the Act.
  • Schedule 23 contains detailed amendments to the Tax Collection and Management (Wales) Act 2016.
  • TCMA is the legislation that governs how devolved taxes in Wales are collected and administered by the Welsh Revenue Authority (WRA).
  • The amendments ensure that TCMA works correctly alongside the land transaction tax provisions introduced by this Act.

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