Chwilio Deddfwriaeth

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

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

65Registration of land transactions

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(1)The Chief Land Registrar (“the Registrar”) may not register, record or otherwise reflect in an entry made in the register of title maintained by the Registrar a notifiable land transaction or a document effecting or evidencing such a transaction unless a WRA certificate is produced with the application to register, record or otherwise reflect the transaction.

(2)A “WRA certificate” is a certificate issued by WRA stating that a return has been made in respect of the transaction.

(3)But subsection (1) does not apply in so far as—

(a)the notifiable land transaction or a document effecting or evidencing that transaction is required to be registered, recorded or otherwise reflected in an entry made in the register of title without any application to register;

(b)the entry registers, records or otherwise reflects an interest or right other than the chargeable interest acquired by the buyer in the land transaction.

(4)This section does not apply to—

(a)a contract which is to be treated as a land transaction by virtue of—

(i)section 10(4) (contract and transfer), or

(ii)section 11(3) (contract providing for transfer to third party);

(b)a notional or additional notional transaction within the meaning given in Schedule 2;

(c)an agreement for a lease which is to be treated as a land transaction by virtue of paragraph 20(1) of Schedule 6;

(d)a variation of a lease which is to be treated as a land transaction by virtue of paragraph 24(1) or 25(1) of that Schedule.

(5)The Welsh Ministers may by regulations make provision about WRA certificates.

(6)Regulations made under subsection (5) may in particular—

(a)make provision as to the conditions that must be met before a certificate is issued;

(b)make provision about the issue of duplicate certificates;

(c)provide for the issue of multiple certificates where a return is made relating to more than one transaction.

(7)The Registrar—

(a)must allow WRA to inspect any certificates produced under this section, and

(b)may enter into arrangements for affording WRA other information and facilities for verifying that the requirements of this Act have been complied with.

Yn ôl i’r brig

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