Paragraph 2

United Kingdom

(1)

References in this Part of this Act to the filing date, in relation to a land transaction return, are to the last day of the period within which the return must be delivered.

(2)

References in this Part of this Act to the delivery of a land transaction return are to the delivery of a return that—

(a)

complies with the requirements of paragraph 1(1) (contents of return), F1...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Sch. 10 para. 2(2)(b) repealed (with effect in accordance with s. 80(9) of the amending Act) by Finance Act 2007 (c. 11), s. 80(7), Sch. 27 Pt. 4(4)

Notes on Schedule 10

Modifications

C1: Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)