24 May 2017
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.