OpenLegislation

Paragraph 35

Original text. Later amendments are not shown.

In section 141 of TCMAf1 (assessment of penalties under Chapter 3), in subsection (1), in paragraph (c), for “or transaction” substitute “, transaction or claim for tax credit”.

Annotations

Footnotes

f1

Section 141 was amended by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“LTTA”), Schedule 23, paragraph 51.