Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

38 Joint buyers: returns and declarations E+W

(1) If the transaction is a notifiable transaction, a single return is required.

(2) The declaration required by section 53 (declaration that return is complete and correct) must be made by all the buyers.

Commencement Information

I1 S. 38 in force at 1.4.2018 by S.I. 2018/34, art. 3