Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

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

25 (1) In section 64 (disallowing claims for relief due to unjustified enrichment)— E+W

(a) after ““63”” insert “ or 63A ”;

(b) in the Welsh text—

(i) for ““ymwared”” substitute “ ryddhad ”;

(ii) for “ryddhau'r” substitute “ ollwng y ”.

(2) The section heading becomes “ Disallowing claims for relief due to unjustified enrichment ”.

Commencement Information

I1 Sch. 23 para. 25 in force at 1.4.2018 by S.I. 2018/34, art. 3