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.

• Where the buyer is an individual, someone authorised to act on their behalf may make the declaration that the return is correct and complete.
• The authorised person must hold a written power of attorney signed by the individual buyer — no other form of authorisation is sufficient.
• If the authorised person makes the declaration, the legal requirement for the buyer to declare is treated as satisfied.
• This provision does not apply where an individual is acting on behalf of a company, such as a proper officer or other representative of that company.