SCHEDULE AMENDMENTS TO PRIMARY LEGISLATION: TAX CREDITS

PART 2 AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016

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.