{
  "url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-40",
  "json_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-40.json",
  "legislation": "anaw/2016/6",
  "legislation_title": "Tax Collection and Management (Wales) Act 2016",
  "legislation_url": "https://openlegislation.uk/tax-collection-and-management-wales-act-2016",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Meaning of “filing date”",
  "text": "(1) In the Welsh Tax Acts, the “filing date”—\n(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;\n(b) in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.\n(2) In this Act the “filing date, in relation to a visitor levy return, has the meaning given by section 36 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 40 renumbered as s. 40(1) (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 32(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 40 substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 9; S.I. 2018/34, art. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 40(a)(b) substituted for words (1.4.2018) by Landfill Disposals Tax (Wales) Act 2017 (anaw 3), s. 97(2), Sch. 4 para. 3; S.I. 2018/35, art. 3"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 40(2) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 32(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 40 in force at 1.4.2018 by S.I. 2018/33, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/anaw/2016/6/section/40",
    "retrieved_at": "2026-10-29T20:18:13.778220+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}