Tax Collection and Management (Wales) Act 2016 section 187A

Crown application for the purposes of Land Transaction Tax

Section 187A specifies which parts of the Tax Collection and Management (Wales) Act 2016 apply to the Crown in relation to Land Transaction Tax (LTT).

• The Crown is bound by certain parts of the Act when it comes to Land Transaction Tax, including the rules on tax returns, enquiries, assessments, interest, payment, and reviews and appeals.
• However, several provisions are specifically excluded from applying to the Crown, including late payment interest on penalties, repayment interest rules, debt certification and enforcement, and certain penalty-related appeal provisions.
• Part 4 of the Act (which covers enquiries and assessments) does not apply to Her Majesty acting in a private capacity, as defined in the Crown Proceedings Act 1947.
• The provisions on issuing notices by the WRA and giving notices to the WRA also bind the Crown.