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

40 E+W In section 119 (penalty for failure to make tax return within 6 months from filing date), in subsection (1), after ““A person”” insert “ who is required to make a tax return ”.

Commencement Information

I1 Sch. 23 para. 40 in force at 1.4.2018 by S.I. 2018/34, art. 3