Search Legislation

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

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 44

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 44. Help about Changes to Legislation

44Duty to make a returnE+W
This section has no associated Explanatory Notes

(1)The buyer in a notifiable land transaction must make a return to WRA.

(2)A return made under this section must—

(a)be made before the end of the period of 30 days beginning with the day after the effective date of the transaction, and

(b)if the transaction is a chargeable transaction, include a self-assessment.

(3)In this Act, “"self-assessment”” in relation to a return, means an assessment of the amount of tax that, on the basis of the information contained in that return, is chargeable in respect of the transaction.

Commencement Information

I1S. 44 in force at 1.4.2018 by S.I. 2018/34, art. 3

Back to top

Options/Help