Section 138 Potential lost revenue: delayed tax
Tax Collection and Management (Wales) Act 2016 (2016 anaw 6) | Legislation138 Potential lost revenue: delayed tax
(1) Where an inaccuracy resulted in an amount of devolved tax being declared later than it
To view the latest version of this document and thousands of others like it,
sign-in to LexisNexis or register for a free trial.
To view this document in its entirety, and to better understand how the law applies in
practice, sign-in to LexisNexis or start your free trial.
Court judgement are available within 24 hours of being handed down with case digests and enactments published throughout the day.
Halsbury’s Annotations provide clear definitions of legal concepts, making them more accessible.
Practice notes provide up-to-date explanations of the law, helping you to respond with speed and accuracy.