Paragraph 15

(1)

Section 58 of TCMA^f1 (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.”

Annotations

f1: Section 58 was amended by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 18.