# Landfill Disposals Tax (Wales) Act 2017, Paragraph 3


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.”

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Source: https://www.legislation.gov.uk/anaw/2017/3/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-wales-act-2017/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.