# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 38: Joint buyers: returns and declarations


(1) If the transaction is a notifiable transaction, a single return is required.
(2) The declaration required by section 53 (declaration that return is complete and correct) must be made by all the buyers.

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Source: https://www.legislation.gov.uk/anaw/2017/1/section/38 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.