PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 3TAX RETURNS

Filing date

40Meaning of “filing date”

F1(1)

In F2the Welsh Tax Acts, the “filing date”F3—

(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.

F4(2)

In this Act the “filing date, in relation to a visitor levy return, has the meaning given by section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).