# Finance Act 2013, Paragraph 58


“Filing date”, in relation to a return, means the day by the end of which the return is required to be delivered.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/33/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-33/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.