Source: http://www.legislation.gov.uk/anaw/2017/1/schedule/23/data.xht?view=snippet&wrap=true
Timestamp: 2018-11-17 18:34:35
Document Index: 641373781

Matched Legal Cases: ['art. 3', 'art. 3', 'art 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 3']

SCHEDULE 23E+WAMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
I2Sch. 23 para. 2 in force at 1.4.2018 by S.I. 2018/34, art. 3
3In the Welsh text, in section 37 (overview of Part), in paragraph (f), for ““ymwared”” substitute “ ryddhad ”.
I3Sch. 23 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3
4In Chapter 2 of Part 3, in the chapter heading omit ““TAXPAYER””.
I4Sch. 23 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3
I5Sch. 23 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3
(4)The ““relevant date”” is the sixth anniversary of the effective date of the transaction.
(5)But if WRA specifies an earlier date under this subsection, the ““relevant date”” is the date specified.
(7)In subsection (4), “"effective date”” has the same meaning as in LTTA.”
I6Sch. 23 para. 6 in force at 1.4.2018 by S.I. 2018/34, art. 3
7In section 39 (preservation of information etc.), after ““38”” insert “ or 38A ”.
I7Sch. 23 para. 7 in force at 1.4.2018 by S.I. 2018/34, art. 3
I8Sch. 23 para. 8 in force at 18.10.2017 by S.I. 2017/953, art. 2(j)
9In section 40 (meaning of filing date), for ““this Act”” substitute “ the Welsh Tax Acts ”.
I9Sch. 23 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3
I10Sch. 23 para. 10 in force at 1.4.2018 by S.I. 2018/34, art. 3
I11Sch. 23 para. 11 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1), for the words from ““period”” to the end substitute “ enquiry period (but see subsection (1B)). ”;
(c)in subsection (2), at the beginning insert “ For the purposes of subsection (1A), ”;
(d)in subsection (3), for the words ““in consequence of an amendment of the tax return under section 41”” substitute—
“(4)In subsection (1B), “"further return”” means a further return made under LTTA.”
I12Sch. 23 para. 12 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1)(a), for ““payable”” substitute “ chargeable ”;
(b)in subsection (5), for ““section 46”” substitute “ sections 45A and 46 ”.
I13Sch. 23 para. 13 in force at 1.4.2018 by S.I. 2018/34, art. 3
I14Sch. 23 para. 14 in force at 1.4.2018 by S.I. 2018/34, art. 3
I15Sch. 23 para. 15 in force at 1.4.2018 by S.I. 2018/34, art. 3
16In section 52 (determination of tax chargeable if no tax return made), in subsection (5), for ““as a result of ”” substitute “ in accordance with ”.
I16Sch. 23 para. 16 in force at 1.4.2018 by S.I. 2018/34, art. 3
17In the Welsh text, in section 54 (assessment where loss of tax), in paragraph (c), for ““ymwared”” substitute “ rhyddhad ”.
I17Sch. 23 para. 17 in force at 1.4.2018 by S.I. 2018/34, art. 3
I18Sch. 23 para. 18 in force at 1.4.2018 by S.I. 2018/34, art. 3
19In section 59 (time limits for WRA assessments), in subsection (7), in the definition of ““relevant date””—
(b)in paragraph (a), for ““the tax return””, in the first place where it occurs, substitute “ a tax return ”.
I19Sch. 23 para. 19 in force at 1.4.2018 by S.I. 2018/34, art. 3
I20Sch. 23 para. 20 in force at 1.4.2018 by S.I. 2018/34, art. 3
21In the Welsh text, in the heading to Chapter 7 of Part 3 (relief in case of excessive assessment or overpaid tax) for ““YMWARED”” substitute “ RHYDDHAD ”.
I21Sch. 23 para. 21 in force at 1.4.2018 by S.I. 2018/34, art. 3
I22Sch. 23 para. 22 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1)(b), before ““determination”” insert “ WRA ”;
(b)in the Welsh text, in subsection (2), for ““ ei ryddhau ohono”” substitute “ ollwng y swm ”;
(i)in the Welsh text, for ““ymwared”” substitute “ rhyddhad ”;
(ii)for ““this Act”” substitute “ the Welsh Tax Acts ”;
(d)in subsection (4), for ““64”” substitute “ 63A ”;
(e)in the Welsh text, in the section heading, for ““ymwared”” substitute “ rhyddhad ”.
I23Sch. 23 para. 23 in force at 1.4.2018 by S.I. 2018/34, art. 3
“"chargeable transaction”” (“"trafodiad trethadwy”") has the meaning given by section 17 of LTTA;
“"rejected regulations”” (“"rheoliadau a wrthodir”") has the meaning given by section 26(1)(a) of that Act.”
I24Sch. 23 para. 24 in force at 1.4.2018 by S.I. 2018/34, art. 3
I25Sch. 23 para. 25 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1)(a), for “y byddai person o'r fath i'w ryddhau ohono” substitute “i'w ollwng”;
(b)in subsection (2)(a), for ““ei ryddhau ohono”” substitute “ ollwng y swm ”.
I26Sch. 23 para. 26 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (2), after ““63”” insert “ or 63A ”;
(b)in the Welsh text, in subsection (2)(a), for ““ryddhau”” substitute “ ollwng ”.
I27Sch. 23 para. 27 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in the Welsh text, in subsection (1), for ““ymwared”” substitute “ ryddhad ”;
(b)in subsection (2)(a), after ““claim”” insert “ or election ”;
(c)in subsection (2)(b), after ““claim”” insert “ or election ”;
“(2A)In subsection (2), “"election”” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).”;
(e)in the Welsh text, in subsection (3), for ““ymwared”” substitute “ rhyddhad ”;
(f)in the Welsh text, in subsection (4), for ““ymwared”” substitute “ rhyddhad ” (in both places where it appears).
I28Sch. 23 para. 28 in force at 1.4.2018 by S.I. 2018/34, art. 3
I29Sch. 23 para. 29 in force at 1.4.2018 by S.I. 2018/34, art. 3
30In section 69 (duty to keep and preserve records), in subsection (1), for ““or 63”” substitute “ , 63 or 63A ”.
I30Sch. 23 para. 30 in force at 1.4.2018 by S.I. 2018/34, art. 3
31In section 71 (amendment of claim by claimant), in subsection (1), for ““or 63”” substitute “ , 63 or 63A ”.
I31Sch. 23 para. 31 in force at 1.4.2018 by S.I. 2018/34, art. 3
32In the Welsh text, in section 73 (giving effect to claims and amendments), in subsection (1)(b) for “ryddhau'r hawlydd o dreth ddatganoledig neu ei had-dalu iddo” substitute “ollwng y swm o dreth ddatganoledig neu ei ad-dalu i'r hawlydd”.
I32Sch. 23 para. 32 in force at 1.4.2018 by S.I. 2018/34, art. 3
33In the Welsh text, in section 77 (giving effect to amendments under section 75), in subsection (1)(b) for “ryddhau'r hawlydd ohoni” substitute “ ei gollwng ”.
I33Sch. 23 para. 33 in force at 1.4.2018 by S.I. 2018/34, art. 3
I34Sch. 23 para. 34 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1) for ““another undertaking (a ””subsidiary undertaking”)” substitute “ a subsidiary undertaking ”;
(b)in subsection (4) for the words from ““section 1162”” to the end substitute “ sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 46), but in the application of this section in relation to land transaction tax, section 1161(1)(b) of that 2006 Act has effect as if the words ““carrying on a trade or business, with or without a view to profit”” were omitted. ”
I35Sch. 23 para. 35 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(i)
36In section 95 (complying with an information notice), in subsection (1)(a) after ““notice”” insert “ (or such longer period as may be agreed to by WRA and the person) ”.
I36Sch. 23 para. 36 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(i)
37In the Welsh text, in section 100 (taxpayer notices following a tax return), in subsection (5)(c), for ““ymwared”” substitute “ rhyddhad ”.
I37Sch. 23 para. 37 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(i)
38In section 116(1) (no review or appeal of tribunal approvals), for ““the Tribunals, Courts and Enforcement Act 2007 (c. 15)”” substitute “ TCEA ”.
I38Sch. 23 para. 38 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(i)
39In section 118 (penalty for failure to make tax return on or before filing date), after ““A person”” insert “ who is required to make a tax return ”.
I39Sch. 23 para. 39 in force at 1.4.2018 by S.I. 2018/34, art. 3
40In section 119 (penalty for failure to make tax return within 6 months from filing date), in subsection (1), after ““A person”” insert “ who is required to make a tax return ”.
I40Sch. 23 para. 40 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1), after ““A person”” insert “ who is required to make a tax return ”, and
(b)in subsection (2), for the words from ““the greater of”” to the end substitute “—
I41Sch. 23 para. 41 in force at 1.4.2018 by S.I. 2018/34, art. 3
I42Sch. 23 para. 42 in force at 1.4.2018 by S.I. 2018/34, art. 3
I43Sch. 23 para. 43 in force at 1.4.2018 by S.I. 2018/34, art. 3
I44Sch. 23 para. 44 in force at 1.4.2018 by S.I. 2018/34, art. 3
45In section 126 (reasonable excuse for failure to make tax return or pay tax), in subsection (2), after ““section 122”” insert “ or 122A ”.
I45Sch. 23 para. 45 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (5), after “section ““122”” insert “ or 122A ”, and
(b)in subsection (6), after ““section 122”” insert “ or 122A ”.
I46Sch. 23 para. 46 in force at 1.4.2018 by S.I. 2018/34, art. 3
(a)in subsection (1), omit the words ““in respect of any amount””;
(b)in subsection (4), for ““122(2)”” substitute “ 122(3) ”;
(c)in subsection (5), omit the words ““the later of the following periods””.
I47Sch. 23 para. 47 in force at 1.4.2018 by S.I. 2018/34, art. 3
I48Sch. 23 para. 48 in force at 1.4.2018 by S.I. 2018/34, art. 3
49In section 132 (penalty for deliberate inaccuracy in document given to WRA by another person), in subsection (4), after ““under this section is”” insert “ an amount not exceeding ”.
I49Sch. 23 para. 49 in force at 1.4.2018 by S.I. 2018/34, art. 3
50In section 133 (penalty for failure to notify under-assessment or under-determination), in subsection (3), after ““under this section is”” insert “ an amount not exceeding ”.
I50Sch. 23 para. 50 in force at 1.4.2018 by S.I. 2018/34, art. 3
I51Sch. 23 para. 51 in force at 1.4.2018 by S.I. 2018/34, art. 3
52In the Welsh text, in section 142 (interpretation of Chapter 3), in paragraph (c), for ““ymwared”” substitute “ ryddhad ” (in both places it appears).
I52Sch. 23 para. 52 in force at 1.4.2018 by S.I. 2018/34, art. 3
53In section 143 (penalty for failure to keep and preserve records), in subsection (1), after ““38”” insert “ , 38A ”.
I53Sch. 23 para. 53 in force at 1.4.2018 by S.I. 2018/34, art. 3
54In section 144 (reasonable excuse for failure to keep and preserve records), in subsection (1), after ““38”” insert “ , 38A ”.
I54Sch. 23 para. 54 in force at 1.4.2018 by S.I. 2018/34, art. 3
55In section 145 (assessment of penalties under section 143), in subsection (2), after ““38”” insert “ , 38A ”.
I55Sch. 23 para. 55 in force at 1.4.2018 by S.I. 2018/34, art. 3
(2)Any penalty assessed accordingly is to be paid out of P's estate.”
I56Sch. 23 para. 56 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(ii)
I57Sch. 23 para. 57 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(ii)
I58Sch. 23 para. 58 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(ii)
I59Sch. 23 para. 59 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(ii)
60In section 169 (proceedings in magistrates' court), after subsection (5) insert—
I60Sch. 23 para. 60 in force at 1.4.2018 by S.I. 2018/34, art. 3
61In section 170(1) (enforcement by taking control of goods), for ““the Tribunals, Courts and Enforcement Act 2007 (c. 15)”” substitute “ TCEA ”.
I61Sch. 23 para. 61 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(iii)
I62Sch. 23 para. 62 in force at 1.4.2018 by S.I. 2018/34, art. 3
“CHAPTER 3AE+WPAYMENT AND RECOVERY OF DEVOLVED TAX SUBJECT TO REVIEW OR APPEAL
(2)If the person thinks that an excessive amount of devolved tax has been charged on the person in consequence of the decision, the person may make a request to WRA to postpone the recovery of the amount of devolved tax that the person thinks is excessive (and interest on that amount) (a ““postponement request””).
(1)A person who makes a postponement request may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the request, apply to the tribunal for a review of WRA's decision.
(2)The tribunal may determine that WRA's decision is to be—
I63Sch. 23 para. 63 in force at 1.4.2018 by S.I. 2018/34, art. 3
64In section 182 (payment of penalties in the event of a review or appeal), in subsection (3) after ““176(5)”” insert “ , (6) ”.
I64Sch. 23 para. 64 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(iv)
I65Sch. 23 para. 65 in force at 1.4.2018 by S.I. 2018/34, art. 3
I66Sch. 23 para. 66 in force at 1.4.2018 by S.I. 2018/34, art. 3
67In section 189 (regulations), in subsection (2), after ““18(2)”” insert “ 122(5), ”.
I67Sch. 23 para. 67 in force at 1.4.2018 by S.I. 2018/34, art. 3
I68Sch. 23 para. 68 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(v)
I69Sch. 23 para. 69 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(v)
““"buyer”” (“"prynwr”") has the same meaning as in LTTA;”
““"land transaction”” (“"trafodiad tir”") has the same meaning as in LTTA;”
““"LTTA”” (“"DTTT”") means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);”
““"TCEA”” (“"DTLlG”") means the Tribunals, Courts and Enforcement Act 2007 (c. 15);”
““"the Welsh Tax Acts”” (“"Deddfau Trethi Cymru”") means—
(b)LTTA.”
I70Sch. 23 para. 70 in force at 25.1.2018 by S.I. 2018/34, art. 2(b)(v)
Arrangement (in relation to the general antiavoidance rule) (““trefniant””) section 81B(3)A
Artificial (in relation to the general antiavoidance rule) (““artiffisial””) section 81C
Buyer (““prynwr””) section 192(2)
Final counteraction notice (““hysbysiad gwrthweithio terfynol””) section 81G
General anti-avoidance rule (““rheol gwrthweithio osgoi trethi cyffredinol””) section 81A(2)
Land transaction (““trafodiad tir””) section 192(2)
Proposed counteraction notice (““hysbysiad gwrthweithio arfaethedig””) section 81F
Tax advantage (““mantais drethiannol””) section 81D
Tax avoidance arrangement (““trefniant osgoi trethi””) section 81B
TCEA (““DTLlG””) section 192(2)
Welsh Tax Acts (““Deddfau Trethi Cymru””) section 192(2)
I71Sch. 23 para. 71 in force at 1.4.2018 by S.I. 2018/34, art. 3