# The Land Transaction Tax (Administration) (Wales) Regulations 2018, 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.

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Source: https://www.legislation.gov.uk/wsi/2018/2/regulation/3 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.