There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 10.
10E+WIn section 41 (amendment of tax return by taxpayer), for subsection (3) substitute—
“(3)The relevant date is the filing date.
(3A)But if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.”
Commencement Information
I1Sch. 23 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
