# Revenue Scotland and Tax Powers Act 2014, Section 82: Meaning of “filing date”


In this Act “the filing date” in relation to a tax return is the date by which that return requires to be made by or under any enactment.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/82 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.