Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 60

Proceedings in magistrates' court – time limit adjustments for deferred and postponed tax

Section 60 amends the rules on time limits for bringing proceedings in the magistrates' court to recover unpaid land transaction tax, ensuring that periods of officially approved deferral or postponement do not count against the Welsh Revenue Authority's window for taking action.

• Magistrates' court proceedings to recover unpaid tax must normally be commenced within 12 months of the relevant date.
• Where WRA has agreed to defer payment of land transaction tax, the deferral period is excluded when calculating the 12-month time limit.
• Where an amount of tax has been formally postponed pending a review or appeal, the postponement period is likewise excluded from the 12-month calculation.
• These adjustments prevent the taxpayer from benefiting from an expired time limit simply because WRA permitted a delay in payment.