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3.—(1) Subject to paragraph (2), a WRA certificate must be issued where WRA is satisfied that—
(a)a return has been made in respect of a notifiable land transaction; and
(b)the return (together with any other returns that are required)—
(i)has been completed; and
(ii)includes the declaration required by section 53 of the LTT Act.
(2) Where a return relates to a chargeable transaction, WRA must also be satisfied that—
(a)the return includes a self-assessment as required by section 44(2)(b) of the LTT Act; and
(b)on the basis of the information contained in the return, the self-assessment appears to be correct.
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