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3In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute “—
(a)in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
(b)in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.”