40Meaning of “filing date”E+W
This section has no associated Explanatory Notes
In [F1the Welsh Tax Acts], the “filing date”[F2—
(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.]
Textual Amendments
F1Words in s. 40 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. 9; S.I. 2018/34, art. 3
F2S. 40(a)(b) substituted for words (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 3; S.I. 2018/35, art. 3
Commencement Information
I1S. 40 in force at 1.4.2018 by S.I. 2018/33, art. 3