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

69 E+W In section 191 (giving notices and other documents to WRA)—

(a) in subsection (1)—

(i) for ““this Act, or of regulations made under it”” substitute “ the Welsh Tax Acts, or of regulations made under them, ”;

(ii) after ““person”” insert “ to make a tax return or ”;

(b) for subsection (2) substitute—

“(2) The tax return, notice or other document must—

(a) be in such form,

(b) contain such information,

(c) be accompanied by such other documents, and

(d) be given in such manner,

as may be specified by WRA.”;

(c) in subsection (3), for ““this Act”” substitute “ the Welsh Tax Acts ”.

Commencement Information

I1 Sch. 23 para. 69 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(v)