Paragraph 8 The Tax Collection and Management (Wales) Act 2016 (anaw 6)I1 I2

England and Wales

In section 31 (audit)—

(a)

in subsection (1)(b), for “Tax Statement” substitute “statement prepared under section 30”;

(b)

in subsection (2), in both places it occurs, for “Tax Statement” substitute “the statement”;

(c)

in subsection (4)—

(i)

for “Tax Statement submitted under this section” substitute “statement submitted under subsection (1)(b)”;

(ii)

in paragraph (a), for “Tax Statement” substitute “statement”.

Annotations