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

39 E+W In 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

I1 Sch. 23 para. 39 in force at 1.4.2018 by S.I. 2018/34, art. 3