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

PART 6 E+W RETURNS AND PAYMENTS

CHAPTER 3 E+W DEFERRAL OF TAX

63 Failure to comply with WRA's agreement to defer E+W

(1) If WRA thinks that the buyer—

(a) has failed to comply with a condition imposed under section 58(6)(c) or varied under section 62, or

(b) has, in relation to the deferral request or a request made under section 62(1)—

(i) provided false or misleading information, or

(ii) withheld information,

the deferral request is to be treated as if it had never been made (and section 57 of this Act and section 157 of TCMA apply accordingly).

(2) In such a case WRA must issue a notice to the buyer stating that deferral request is to be treated as if it had never been made and setting out the consequences of that.

Commencement Information

I1 S. 63 in force at 1.4.2018 by S.I. 2018/34, art. 3