http://www.legislation.gov.uk/anaw/2017/1/schedule/8/crossheading/relevant-trustees-for-purposes-of-return-etc
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
An Act of the National Assembly for Wales to make provision about the taxation of land transactions; to amend the Tax Collection and Management (Wales) Act 2016 (anaw 6) to make provision about counteracting avoidance of devolved taxes; to make other amendments to that Act; and for connected purposes.
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2024-04-02
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2022-09-09
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 8(2A)-(2C)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 3(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 8(4A)-(4E)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 3(5)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 17(2A)-(2C)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 4(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 17(4A)-(4E)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 4(5)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 23(7)-(10)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 5(2)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 35(3)(f)
(g)
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 6(3)
reg. 1(2)
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
Sch. 5
para. 38
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024
Rheoliadau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Diwygio Atodlen 5) 2024
reg. 7
reg. 1(2)
SCHEDULE 8TRUSTS
Relevant trustees for purposes of return etc.
I18
1
A return in relation to a land transaction may be made or given by any one or more of the trustees who are the responsible trustees in relation to the transaction.
2
The trustees by whom such a return is made are referred to in this Schedule as “"the relevant trustees””.
3
The declaration required by section 53 (declaration that return is complete and correct) must be made by all the relevant trustees.