# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 52: Power to amend period in which returns must be made


(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.

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Source: https://www.legislation.gov.uk/anaw/2017/1/section/52 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.