Sch. 23 para. 28 in force at 1.4.2018 by S.I. 2018/34, art. 3

http://www.legislation.gov.uk/anaw/2017/1/schedule/23/paragraph/28/2018-04-01Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017An Act of the National Assembly for Wales to make provision about the taxation of land transactions; to amend the Tax Collection and Management (Wales) Act 2016 (anaw 6) to make provision about counteracting avoidance of devolved taxes; to make other amendments to that Act; and for connected purposes.texttext/xmlenStatute Law Database2024-12-06Expert Participation2018-04-01SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 201628

In section 67 (cases in which WRA need not give effect to a claim)—

(a)

in the Welsh text, in subsection (1), for ““ymwared”” substitute “ ryddhad ”;

(b)

in subsection (2)(a), after ““claim”” insert “ or election ”;

(c)

in subsection (2)(b), after ““claim”” insert “ or election ”;

(d)

after subsection (2) insert—(2A)

In subsection (2), “"election”” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).

;

(e)

in the Welsh text, in subsection (3), for ““ymwared”” substitute “ rhyddhad ”;

(f)

in the Welsh text, in subsection (4), for ““ymwared”” substitute “ rhyddhad ” (in both places where it appears).

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<ref eId="czwqs50p2-01051" class="subref" href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/28">Sch. 23 para. 28</ref>
in force at 1.4.2018 by
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