This
adran has no associated
Nodiadau Esboniadol
3E+WIn 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.”
Commencement Information
I1Sch. 4 para. 3 in force at 1.4.2018 by S.I. 2018/35, art. 3