Paragraph 3 I1

In 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.”