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PART 3E+WTAX RETURNS, ENQUIRIES AND ASSESSMENTS

CHAPTER 3E+WTAX RETURNS

Filing dateE+W

40Meaning of “filing date”E+W

In [F1the Welsh Tax Acts], the “filing date[F2

(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.]