Regulation 3 Conditions to be met before a WRA certificate is issued
(1)
Subject to paragraph (2), a WRA certificate must be issued where WRA is satisfied that—
(a)
a return has been made in respect of a notifiable land transaction; and
(b)
the return (together with any other returns that are required)—
(i)
has been completed; and
(ii)
includes the declaration required by section 53 of the LTT Act.
(2)
Where a return relates to a chargeable transaction, WRA must also be satisfied that—
(a)
the return includes a self-assessment as required by section 44(2)(b) of the LTT Act; and
(b)
on the basis of the information contained in the return, the self-assessment appears to be correct.