SCHEDULE 4 Minor and Consequential Amendments to the Tax Collection and Management (Wales) Act 2016
Landfill Disposals Tax (Wales) Act 2017 (2017 anaw 3) | Legislation

SCHEDULE 4 Minor and Consequential Amendments to the Tax Collection and Management (Wales) Act 2016

(introduced by section 90)

1

TCMA is amended as follows.

2

In section 39 (preservation of information etc) (as amended by paragraph 7 of Schedule 23 to LTTA)—

(a)     the existing text becomes subsection (1);

(b)     after that subsection insert—

“(2)     But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”

3

In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute “—

(a)     in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;

(b)     in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.”

4

In section 104 (carrying out inspections under section 103: further provision)—

(a)     in the heading, after “103” insert “, 103A or 103B”;

(b)     in subsection (1), after “103,” insert “103A or 103B,”;

(c)     in subsection (2), omit “business”.

5

In

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