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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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This section has no associated Explanatory Notes
[F12D.(1)A body of persons or trust meets the management condition if its managers are fit and proper persons to be managers of the body or trust.E+W
(2)In this paragraph “managers”, in relation to a body of persons or trust, means the persons having the general control and management of the administration of the body or trust.
(3)Sub-paragraph (4) applies in relation to any period throughout which the management condition is not met.
(4)The management condition is treated as met if WRA consider that—
(a)the failure to meet the condition has not prejudiced the charitable purposes of the body or trust, or
(b)it is just and reasonable in all the circumstances for the condition to be treated as met throughout the period.]
Textual Amendments
F1Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)
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