PART 6RETURNS AND PAYMENTS
CHAPTER 2LIABILITY FOR AND PAYMENT OF TAX
Payment of tax
I157Payment of tax
1
Where a buyer in a land transaction makes a return, the buyer must pay any amount, or any additional amount, of tax payable not later than the filing date for the return.
2
Where a buyer in a land transaction amends a return in respect of that transaction, the buyer must pay any amount, or any additional amount, of tax payable as a result of that amendment—
a
if the amendment is made by the filing date for that return, not later than that date, and
b
if the amendment is made after the filing date for the return, when the buyer gives notice of the amendment to WRA.
3
But see Chapter 3 (deferral of tax).