15.—(1) Section 58 of TCMA(1) (conditions for making WRA assessments) is amended as follows.
(2) In subsection (1), in paragraph (a)—
(a)for “three” substitute “four”;
(b)for “and (3A)” substitute “, (3A) and (3B)”.
(3) After subsection (3A) insert—
“(3B) The fourth case is where WRA has come to the view that a situation described in section 55A has arisen.”
(1)
Section 58 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 18.