http://www.legislation.gov.uk/anaw/2016/6/section/59Tax Collection and Management (Wales) Act 2016An Act of the National Assembly for Wales to establish the Welsh Revenue Authority; to make provision about the collection and management of devolved taxes; and for connected purposes.texttext/xmlenStatute Law Database2024-08-13Expert Participation2024-07-12 PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTSCHAPTER 6WRA ASSESSMENTS<Emphasis>Making </Emphasis>WRA<Emphasis> assessments</Emphasis>Time limits for WRA assessments591No WRA assessment may be made more than 4 years after the relevant date in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b).2But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.3And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 , 55 or 55A(a) or (b) brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.4A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.4ANo WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—aif WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, andbotherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.5If the taxpayer has died—aany WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, andba WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.6Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.7In this section—related person” (“person cysylltiedig”), in relation to the taxpayer, means—a person acting on the taxpayer's behalf, ora person who was a partner in the same partnership as the taxpayer;relevant date” (“dyddiad perthnasol”) , in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55, means—if a tax return has not been made, the date by which WRA believes a tax return was required to be made,if a tax return was made after the filing date, the day on which the tax return was made, orotherwise, the filing date. “relevant date” (“dyddiad perthnasol”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;where the tax credit in question was claimed by any other means, the day on which the claim was made.S. 59 applied (with modifications) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 7 para. 43(3); S.I. 2018/34, art. 3S. 59 in force at 1.4.2018 by S.I. 2018/33, art. 3S. 59(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(5)Words in s. 59(7) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(a); S.I. 2018/34, art. 3Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(a)Words in s. 59(7) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(6)(b)Words in s. 59(7) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 19(b); S.I. 2018/34, art. 3Words in s. 59(1) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(2)Words in s. 59(2) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(3)Words in s. 59(3) substituted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 16(4)
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<Strong>PART 3</Strong>
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<Title>TAX RETURNS, ENQUIRIES AND ASSESSMENTS</Title>
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<Number>CHAPTER 6</Number>
<Title>WRA ASSESSMENTS</Title>
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<Title>
<Emphasis>Making </Emphasis>
WRA
<Emphasis> assessments</Emphasis>
</Title>
<P1group RestrictExtent="E+W" RestrictStartDate="2018-04-01">
<Title>Time limits for WRA assessments</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59" id="section-59">
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59
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<P1para>
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<Pnumber>1</Pnumber>
<P2para>
<Text>
No WRA assessment may be made more than 4 years after the relevant date
<Addition ChangeId="key-18249f25948ad6a2b83c79d3be64a8ef-1529490790199" CommentaryRef="key-18249f25948ad6a2b83c79d3be64a8ef">in any case involving a situation mentioned in section 54, 55 or 55A(a) or (b)</Addition>
.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/2" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/2" id="section-59-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54
<Substitution ChangeId="key-1495b78c333e264567892b06264326af-1529490820601" CommentaryRef="key-1495b78c333e264567892b06264326af">, 55 or 55A(a) or (b)</Substitution>
brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/3" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/3" id="section-59-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54
<Substitution ChangeId="key-40a66a316b2b9b49290a6e8aed39ab64-1529490851514" CommentaryRef="key-40a66a316b2b9b49290a6e8aed39ab64">, 55 or 55A(a) or (b)</Substitution>
brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/4" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/4" id="section-59-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/4A" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/4A" id="section-59-4A">
<Pnumber>
<Addition ChangeId="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737" CommentaryRef="key-c885dcf4c6fe7c1b75229735801fffa3">4A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737" CommentaryRef="key-c885dcf4c6fe7c1b75229735801fffa3">No WRA assessment may be made in a case involving a situation mentioned in section 55A(c)—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/4A/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/4A/a" id="section-59-4A-a">
<Pnumber>
<Addition ChangeId="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737" CommentaryRef="key-c885dcf4c6fe7c1b75229735801fffa3">a</Addition>
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<Text>
<Addition ChangeId="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737" CommentaryRef="key-c885dcf4c6fe7c1b75229735801fffa3">if WRA has issued a notice to the taxpayer requiring payment of the amount in question, after the period of 12 months beginning with the day after that by which the payment was required, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/4A/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/4A/b" id="section-59-4A-b">
<Pnumber>
<Addition ChangeId="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737" CommentaryRef="key-c885dcf4c6fe7c1b75229735801fffa3">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-c885dcf4c6fe7c1b75229735801fffa3-1529490521737" CommentaryRef="key-c885dcf4c6fe7c1b75229735801fffa3">otherwise, after the period of 12 months beginning with the day on which WRA became aware that the taxpayer was required to pay the amount in question.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/5" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/5" id="section-59-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>If the taxpayer has died—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/5/a" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/5/a" id="section-59-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/5/b" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/5/b" id="section-59-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/6" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/6" id="section-59-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/59/7" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/59/7" id="section-59-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>In this section—</Text>
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<ListItem>
<Para>
<Text>
<Term id="term-related-person">related person</Term>
” (“
<Term id="term-person-cysylltiedig">
<Emphasis>person cysylltiedig</Emphasis>
</Term>
”), in relation to the taxpayer, means—
</Text>
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<ListItem NumberOverride="a">
<Para>
<Text>a person acting on the taxpayer's behalf, or</Text>
</Para>
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<Para>
<Text>
<Term id="term-relevant-date">relevant date</Term>
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<Addition ChangeId="key-28a3ff94096cc05f8a25e71b8fe24ab4-1529490674219" CommentaryRef="key-28a3ff94096cc05f8a25e71b8fe24ab4">, in relation to a WRA assessment in a case involving a situation mentioned in section 54 or 55,</Addition>
means—
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<ListItem NumberOverride="za">
<Para>
<Text>
<Addition ChangeId="key-4ded0040a318edcb147218805ec5728a-1529490575936" CommentaryRef="key-4ded0040a318edcb147218805ec5728a">if a tax return has not been made, the date by which WRA believes a tax return was required to be made,</Addition>
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<ListItem NumberOverride="a">
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<Text>
if
<Substitution ChangeId="key-11a9f08c436812778f258989a78db74c-1529490761029" CommentaryRef="key-11a9f08c436812778f258989a78db74c">a tax return</Substitution>
was made after the filing date, the day on which the tax return was made, or
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<Text>otherwise, the filing date.</Text>
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<Text>
<Addition ChangeId="key-ef1bf3661db818048948760d9e0553b6-1529490727525" CommentaryRef="key-ef1bf3661db818048948760d9e0553b6">“relevant date” (</Addition>
<Emphasis>
<Addition ChangeId="key-ef1bf3661db818048948760d9e0553b6-1529490727525" CommentaryRef="key-ef1bf3661db818048948760d9e0553b6">“dyddiad perthnasol</Addition>
</Emphasis>
<Addition ChangeId="key-ef1bf3661db818048948760d9e0553b6-1529490727525" CommentaryRef="key-ef1bf3661db818048948760d9e0553b6">”), in relation to a WRA assessment in a case involving a situation mentioned in section 55A(a) or (b), means—</Addition>
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<Text>
<Addition ChangeId="key-ef1bf3661db818048948760d9e0553b6-1529490727525" CommentaryRef="key-ef1bf3661db818048948760d9e0553b6">where the tax credit in question was claimed in a tax return made on or before the filing date, the filing date;</Addition>
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<Para>
<Text>
<Addition ChangeId="key-ef1bf3661db818048948760d9e0553b6-1529490727525" CommentaryRef="key-ef1bf3661db818048948760d9e0553b6">where the tax credit in question was claimed in a tax return made after the filing date, the day on which the tax return was made;</Addition>
</Text>
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<ListItem>
<Para>
<Text>
<Addition ChangeId="key-ef1bf3661db818048948760d9e0553b6-1529490727525" CommentaryRef="key-ef1bf3661db818048948760d9e0553b6">where the tax credit in question was claimed by any other means, the day on which the claim was made.</Addition>
</Text>
</Para>
</ListItem>
</OrderedList>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Chapter>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-b13dc72b1cbebdb3def55ad31941b608" Type="C">
<Para>
<Text>
S. 59 applied (with modifications) (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c07zjjob3-01781" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="c07zjjob3-01781" id="c07zjjob3-01782" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="c07zjjob3-01781" id="c07zjjob3-01783" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c07zjjob3-01781" id="c07zjjob3-01784" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/7/paragraph/43/3" SectionRef="schedule-7-paragraph-43-3" Operative="true">Sch. 7 para. 43(3)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c07zjjob3-01785" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="c07zjjob3-01785" id="c07zjjob3-01786" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-def2c30d52cebd131bb71923e258f1a1" Type="I">
<Para>
<Text>
S. 59 in force at 1.4.2018 by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="c07zjjob3-02474" Class="WelshStatutoryInstrument" Year="2018" Number="33" Title="The Tax Collection and Management (Wales) Act 2016 (Commencement No. 2) Order 2018">S.I. 2018/33</Citation>
,
<CitationSubRef CitationRef="c07zjjob3-02474" id="c07zjjob3-02475" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/3" SectionRef="article-3" Operative="true">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c885dcf4c6fe7c1b75229735801fffa3" Type="F">
<Para>
<Text>
S. 59(4A) inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c099gekn3-00007" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00007" id="c099gekn3-00008" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00007" id="c099gekn3-00009" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/5" SectionRef="schedule-paragraph-16-5" Operative="true">Sch. para. 16(5)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4ded0040a318edcb147218805ec5728a" Type="F">
<Para>
<Text>
Words in s. 59(7) inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c099gekn3-00028" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00028" id="c099gekn3-00029" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="c099gekn3-00028" id="c099gekn3-00030" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00028" id="c099gekn3-00031" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/19/a" SectionRef="schedule-23-paragraph-19-a" Operative="true">Sch. 23 para. 19(a)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c099gekn3-00032" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00032" id="c099gekn3-00033" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-28a3ff94096cc05f8a25e71b8fe24ab4" Type="F">
<Para>
<Text>
Words in s. 59(7) inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c099gekn3-00040" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00040" id="c099gekn3-00041" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00040" id="c099gekn3-00042" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/6/a" SectionRef="schedule-paragraph-16-6-a" Operative="true">Sch. para. 16(6)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ef1bf3661db818048948760d9e0553b6" Type="F">
<Para>
<Text>
Words in s. 59(7) inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c099gekn3-00049" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00049" id="c099gekn3-00050" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00049" id="c099gekn3-00051" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/6/b" SectionRef="schedule-paragraph-16-6-b" Operative="true">Sch. para. 16(6)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-11a9f08c436812778f258989a78db74c" Type="F">
<Para>
<Text>
Words in s. 59(7) substituted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/anaw/2017/1" id="c099gekn3-00058" Class="WelshNationalAssemblyAct" Year="2017" Number="1" Title="Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017">Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00058" id="c099gekn3-00059" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2" SectionRef="section-81-2">s. 81(2)</CitationSubRef>
<CitationSubRef CitationRef="c099gekn3-00058" id="c099gekn3-00060" URI="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3" SectionRef="section-81-3">(3)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00058" id="c099gekn3-00061" URI="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/19/b" SectionRef="schedule-23-paragraph-19-b" Operative="true">Sch. 23 para. 19(b)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/34" id="c099gekn3-00062" Class="WelshStatutoryInstrument" Year="2018" Number="34" Title="The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No. 2) Order 2018">S.I. 2018/34</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00062" id="c099gekn3-00063" URI="http://www.legislation.gov.uk/id/wsi/2018/34/article/3" SectionRef="article-3">art. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-18249f25948ad6a2b83c79d3be64a8ef" Type="F">
<Para>
<Text>
Words in s. 59(1) inserted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c099gekn3-00070" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00070" id="c099gekn3-00071" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00070" id="c099gekn3-00072" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/2" SectionRef="schedule-paragraph-16-2" Operative="true">Sch. para. 16(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1495b78c333e264567892b06264326af" Type="F">
<Para>
<Text>
Words in s. 59(2) substituted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c099gekn3-00079" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00079" id="c099gekn3-00080" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00079" id="c099gekn3-00081" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/3" SectionRef="schedule-paragraph-16-3" Operative="true">Sch. para. 16(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-40a66a316b2b9b49290a6e8aed39ab64" Type="F">
<Para>
<Text>
Words in s. 59(3) substituted (1.4.2018) by
<Citation URI="http://www.legislation.gov.uk/id/wsi/2018/101" id="c099gekn3-00088" Class="WelshStatutoryInstrument" Year="2018" Number="101" Title="The Landfill Disposals Tax (Administration) (Wales) Regulations 2018">The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101)</Citation>
,
<CitationSubRef CitationRef="c099gekn3-00088" id="c099gekn3-00089" URI="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2" SectionRef="regulation-1-2">reg. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="c099gekn3-00088" id="c099gekn3-00090" URI="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/16/4" SectionRef="schedule-paragraph-16-4" Operative="true">Sch. para. 16(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>