Chwilio Deddfwriaeth

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

Newidiadau dros amser i: Section 49

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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 49 yn gyfredol gyda’r holl newidiadau y gwyddys eu bod mewn grym ar neu cyn 15 Hydref 2019. Mae newidiadau a all gael eu dwyn i rym yn y dyfodol. Mae newidiadau a wnaed yn ymddangos yn y cynnwys a chyfeirir atynt trwy anodiadau. Help about Changes to Legislation

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49Further return where relief is withdrawnE+W
This section has no associated Nodiadau Esboniadol

(1)The buyer in a land transaction must make a further return to WRA if relief is withdrawn to any extent under—

(a)Schedule 11 (alternative finance investment bonds);

(b)Schedule 14 (relief for certain acquisitions of residential property);

(c)Schedule 16 (group relief);

(d)Schedule 17 (reconstruction or acquisition relief);

(e)Schedule 18 (charities relief).

(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 day on which the disqualifying event occurred, and

(b)include a self-assessment.

(3)The disqualifying event is—

(a)in relation to the withdrawal of relief under Schedule 11, an event mentioned in paragraph 14 of that Schedule;

(b)in relation to the withdrawal of relief for certain acquisitions of residential property under Schedule 14, an event mentioned in paragraph 8(1), (3) or (4) of that Schedule;

(c)in relation to the withdrawal of group relief under Schedule 16, the buyer ceasing to be a member of the same group as the seller within the meaning of that Schedule;

(d)in relation to the withdrawal of reconstruction relief or acquisition relief under Schedule 17, an event mentioned in paragraph 5(2) or 7(2) or (3) of that Schedule;

(e)in relation to the withdrawal of charities relief under Schedule 18, a disqualifying event as defined in paragraph 2(4), 5(2) or 8(2) of that Schedule.

(4)Despite section 157(3) of TCMA (late payment interest), the late payment interest start date in relation to an amount—

(a)stated in a return made under subsection (1)(a) as the tax payable,

(b)payable as a result of an amendment or correction to such a return,

(c)payable as a result of an assessment made in addition to such a return, or

(d)payable as a result of a determination or an assessment made in place of such a return,

is the day after the end of the period of 30 days beginning with the day after the effective date of the first transaction (and Chapter 1 of Part 6 of that Act is to be read accordingly).

(5)The Welsh Ministers may by regulations amend subsection (4) so as to substitute for the period for the time being specified there, a different period.

Commencement Information

I1S. 49 in force at 1.4.2018 by S.I. 2018/34, art. 3

Yn ôl i’r brig

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