{
  "url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-3.json",
  "legislation": "wsi/2018/2",
  "legislation_title": "The Land Transaction Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Conditions to be met before a WRA certificate is issued",
  "text": "(1) Subject to paragraph (2), a WRA certificate must be issued where WRA is satisfied that—\n(a) a return has been made in respect of a notifiable land transaction; and\n(b) the return (together with any other returns that are required)—\n(i) has been completed; and\n(ii) includes the declaration required by section 53 of the LTT Act.\n(2) Where a return relates to a chargeable transaction, WRA must also be satisfied that—\n(a) the return includes a self-assessment as required by section 44(2)(b) of the LTT Act; and\n(b) on the basis of the information contained in the return, the self-assessment appears to be correct.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/2/regulation/3",
    "retrieved_at": "2026-10-28T23:24:29.750162+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}