44Duty to make a returnE+W
This section has no associated Explanatory Notes
(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.
Commencement Information
I1S. 44 in force at 1.4.2018 by S.I. 2018/34, art. 3