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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 48. Help about Changes to Legislation

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48E+WIn section 130 (amount of penalty for inaccuracy in document given to WRA)—

(a)in subsection (1), after ““for a deliberate inaccuracy is”” insert “ an amount not exceeding ”, and

(b)in subsection (2), after ““for a careless inaccuracy is”” insert “ an amount not exceeding ”.

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I1Sch. 23 para. 48 in force at 1.4.2018 by S.I. 2018/34, art. 3

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