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