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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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43Persons acting in a representative capacity
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(1)The personal representatives of a person who is the buyer in a land transaction—
(a)are responsible for discharging any obligation of the buyer under this Act or TCMA in relation to the transaction, and
(b)may deduct any payment made by them under this Act or TCMA out of the assets and effects of the deceased person.
(2)A receiver appointed by a court in the United Kingdom having the direction and control of any property is responsible for discharging any obligations under this Act or TCMA in relation to a transaction affecting that property as if the property were not under the direction and control of the court.
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