# Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, Section 55: Declaration by person authorised to act on behalf of individual


(1) This section applies to a declaration mentioned in section 53 that a return is correct and complete.
(2) Where the buyer is an individual, the requirement that the buyer make such a declaration (alone or jointly with others) is treated as met if a declaration to that effect is made by a person authorised to act on behalf of that individual in relation to the matters to which the return or certificate relates.
(3) For the purposes of this section a person (““P””) is not regarded as authorised to act on behalf of an individual unless P is so authorised by a power of attorney in writing, signed by that individual.
(4) This section does not apply where an individual is acting in accordance with section 33 (persons through whom a company acts)—
(a) as the proper officer of a company, or
(b) otherwise on behalf of a company.

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Source: https://www.legislation.gov.uk/anaw/2017/1/section/55 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-and-anti-avoidance-of-devolved-taxes-wales-act-2017/section-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.