There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Paragraph 39.
39E+WIn section 118 (penalty for failure to make tax return on or before filing date), after ““A person”” insert “ who is required to make a tax return ”.
Commencement Information
I1Sch. 23 para. 39 in force at 1.4.2018 by S.I. 2018/34, art. 3
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