- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (01/04/2018) - English
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- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Tax Collection and Management (Wales) Act 2016
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Point in time view as at 01/04/2018.
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Tax Collection and Management (Wales) Act 2016, Section 38A is up to date with all changes known to be in force on or before 29 November 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F138ADuty to keep and preserve records: land transactions in respect of which no tax return is required.E+W
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Nodiadau Esboniadol
(1)This section applies in relation to a land transaction, other than a transaction of a type listed in section 65(4) of LTTA, in respect of which no tax return is required to be made.
(2)The buyer in a land transaction in relation to which this section applies must—
(a)keep any records that may be needed to enable the buyer to demonstrate that no tax return is required to be made, and
(b)preserve any records that may be needed for that purpose.
(3)The records must be preserved until the end of the relevant date.
(4)The ““relevant date”” is the sixth anniversary of the effective date of the transaction.
(5)But if WRA specifies an earlier date under this subsection, the ““relevant date”” is the date specified.
(6)Different dates may be specified for different purposes under subsection (5).
(7)In subsection (4), “"effective date”” has the same meaning as in LTTA.]
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