PART 6RETURNS AND PAYMENTS
CHAPTER 1RETURNS
Duty to make return
44Duty to make a return
1
The buyer in a notifiable land transaction must make a return to WRA.
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 effective date of the transaction, and
b
if the transaction is a chargeable transaction, include a self-assessment.
3
In this Act, “self-assessment” in relation to a return, means an assessment of the amount of tax that, on the basis of the information contained in that return, is chargeable in respect of the transaction.