Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.
Valid from 07/11/2014
Valid from 01/04/2015
(1)The buyer in a notifiable transaction must make a return to the Tax Authority.
(2)If the transaction is a chargeable transaction, the return must include an assessment of the tax that, on the basis of the information contained in the return, is chargeable in respect of the transaction.
(3)The return must be made before the end of the period of 30 days beginning with the day after the effective date of the transaction.