Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 Schedule 17 paragraph 9
Recovery of unpaid tax from another group company or controlling director — WRA notice procedure
Schedule 17, paragraph 9 sets out the procedure by which the Welsh Revenue Authority (WRA) can issue a notice to a responsible person (such as a group company or controlling director) requiring them to pay any outstanding land transaction tax that arises from the withdrawal of reconstruction or acquisition relief.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.