SCHEDULE 23AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

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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).