Commentary on Sections

Part 6 – Returns and Payments

Section 64 - Regulations about deferral of LTT

80.Section 64 provides the Welsh Ministers with the power to make, by regulation, further provisions about deferral of payment of LTT; including provisions relating to rent (which is not subject to the deferral rules), rules relating to contracts for works or services, and amendments to section 62 to enable WRA to agree or impose variations to deferral agreements previously made.