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

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Changes over time for: Section 52

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There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 52. Help about Changes to Legislation

52Power to amend period in which returns must be madeE+W
This section has no associated Explanatory Notes

(1)The Welsh Ministers may by regulations amend a provision listed in subsection (2) so as to substitute for the period for the time being specified there, a different period.

(2)The provisions are—

(a)section 44(2)(a);

(b)section 47(3)(a);

(c)section 49(2)(a);

(d)section 51(3)(a);

(e)paragraph 24(4)(a) of Schedule 5;

(f)paragraph 3(4) of Schedule 6;

(g)paragraph 5(5) of that Schedule;

(h)paragraph 13(1) of that Schedule.

Commencement Information

I1S. 52 in force at 1.4.2018 by S.I. 2018/34, art. 3

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