Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 66

Crown application for the purposes of Land Transaction Tax

Schedule 23, paragraph 66 inserts a new section 187A into the Tax Collection and Management (Wales) Act 2016, setting out which provisions of that Act relating to Land Transaction Tax are binding on the Crown.

• Most of the tax administration rules in the Tax Collection and Management (Wales) Act 2016 apply to the Crown when they relate to Land Transaction Tax.
• Specific parts are binding, including enquiries into returns (Part 3), penalties (Part 6, with some exceptions), interest (Part 7, with some exceptions), and general administration (Part 8, with some exceptions).
• Certain enforcement and recovery provisions are excluded, such as those relating to search warrants, some penalty provisions, debt recovery powers, and the sale of seized assets.
• Part 4 of the Act (which deals with WRA powers to obtain information and documents) applies to the Crown generally but does not apply to Her Majesty in Her private capacity.