# Finance Act 2003, Paragraph 2

Extent: E+W+S+N.I.

(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), ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.