Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section 55

Declaration by person authorised to act on behalf of individual

Section 55 explains when someone else can sign the declaration confirming that a land transaction tax return is correct and complete on behalf of an individual buyer.

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.