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

Valid from 01/04/2018

PART 5 E+W APPLICATION OF ACT AND TCMA TO CERTAIN PERSONS AND BODIES

38 Joint buyers: returns and declarations E+W

(1) If the transaction is a notifiable transaction, a single return is required.

(2) The declaration required by section 53 (declaration that return is complete and correct) must be made by all the buyers.