Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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62Variation of deferral requestsE+W
(1)Where WRA has agreed to a deferral request, the buyer may give notice to WRA requesting—
(a)a change to the expected end date;
(b)variation or removal of a condition imposed under section 58(6)(c).
(2)A request under subsection (1) must specify the change in circumstances which the buyer thinks justifies the change, variation or removal.
(3)If WRA thinks it appropriate to do so, it may—
(a)agree to the request made under subsection (1), or
(b)agree to—
(i)a different expected end date than that requested under subsection (1)(a);
(ii)a different variation of a condition than that requested under subsection (1)(b).
(4)Where WRA makes a decision under this section it must issue a notice to the buyer setting out the decision and the reasons for it.
Commencement Information
I1S. 62 in force at 1.4.2018 by S.I. 2018/34, art. 3
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