Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

PART 6 E+W RETURNS AND PAYMENTS

CHAPTER 1 E+W RETURNS

Declarations E+W

54 Buyer with a disability: declaration by the Official Solicitor E+W

(1) Where—

(a) a buyer in a land transaction is disabled,

(b) the Official Solicitor is acting for that buyer, and

(c) the return includes a declaration by the Official Solicitor that the return is to best of the Official Solicitor's knowledge correct and complete,

the requirement in section 53 is deemed to be met.

(2) Nothing in this section affects the liability of the buyer under this Act or TCMA.

(3) For the purposes of this section, a person is disabled if they have a disability for the purposes of the Equality Act 2010 (c. 15).

(4) In this section, the “"Official Solicitor”” means the Official Solicitor to the Senior Courts.

Commencement Information

I1 S. 54 in force at 1.4.2018 by S.I. 2018/34, art. 3