Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

Valid from 18/10/2017

PART 6 E+W RETURNS AND PAYMENTS

Valid from 01/04/2018

CHAPTER 3 E+W DEFERRAL OF TAX

60 Deferral requests: notices of WRA decisions E+W

(1) Where WRA agrees to a deferral request, it must issue a notice to the buyer specifying—

(a) the deferred amount and, if any, the refused amount,

(b) the expected end date of the deferral period,

(c) any condition WRA has imposed under section 58(6)(c), and

(d) if the deferred amount is lower than the proposed deferred amount, the reasons for that decision.

(2) Where WRA refuses a deferral request, it must issue a notice to the buyer specifying the reasons for the refusal.