# Tax Collection and Management (Wales) Act 2016, Section 40: Meaning of “filing date”

Extent: E+W

(1) In the Welsh Tax Acts, the “filing date”—
(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.
(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).

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Source: https://www.legislation.gov.uk/anaw/2016/6/section/40 (the official version)
Page: https://openlegislation.uk/tax-collection-and-management-wales-act-2016/section-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.