Section 43 Notice of enquiryI1

England and Wales

(1)

WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the F1enquiry period (but see subsection (1B)).

F2(1A)

The enquiry period for a tax return is the period of 12 months beginning with the relevant date.

(1B)

But WRA may enquire into a tax return after the expiry of the enquiry period if—

(a)

the tax return is made in respect of a land transaction,

(b)

after the tax return is made, a further return is made in respect of the same land transaction,

(c)

WRA has issued a notice of enquiry into the further return, and

(d)

WRA believes it is necessary to enquire into the tax return mentioned in paragraph (a).

(2)

F3For the purposes of subsection (1A), the relevant date is—

(a)

if the tax return was made after the filing date, the day on which the tax return was made, or

(b)

otherwise, the filing date,

but if the tax return is amended under section 41, the relevant date is the day on which the amendment was made.

(3)

A tax return that has been the subject of one notice under this section may not be the subject of another, except a notice issued

F4(a)

as a result of an amendment of the tax return under section 41, or

(b)

by virtue of subsection (1B).

F5(4)

In subsection (1B), “"further return”” means a further return made under LTTA.

Annotations

Textual amendments

F1: Words in s. 43(1) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(a); S.I. 2018/34, art. 3
F2: S. 43(1A)(1B) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(b); S.I. 2018/34, art. 3
F3: Words in s. 43(2) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(c); S.I. 2018/34, art. 3
F4: S. 43(3)(a)(b) substituted for words in s. 43(3) (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(d); S.I. 2018/34, art. 3
F5: S. 43(4) inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 12(e); S.I. 2018/34, art. 3

Commencement

I1: S. 43 in force at 1.4.2018 by S.I. 2018/33, art. 3

Notes on the whole Act

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21