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

Sections 53–55 - Declarations

70.Section 53 provides that any return sent to WRA must include a declaration that the return is to the best of the buyer’s knowledge correct and complete. However, where an agent has been appointed to act for the buyer special rules apply in relation to the declaration.

71.Sections 54 and 55 provide further rules in relation to declarations where the Official Solicitor or another person has been appointed to act for the buyer.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.


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