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Landfill Disposals Tax (Wales) Act 2017 section Schedule 4 para 18
Amendment to rules on issue of notices by the Welsh Revenue Authority
Schedule 4 paragraph 18 amends section 190 of the Tax Collection and Management (Wales) Act 2016, which governs how the Welsh Revenue Authority (WRA) issues notices, to ensure that the rules on issuing notices also cover notices given under the new provisions for closure notices and partial closure notices introduced by the Landfill Disposals Tax Act.
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