http://www.legislation.gov.uk/id/asp/2013/11

PART 4Returns and payment

CHAPTER 1Returns

Miscellaneous

38Interpretation

References in this Act to the making of a return are to the making of a return that—

(a)

complies with the requirements of sections 35 and 36, and

(b)

contains an assessment of the tax chargeable in respect of the transaction (if one is required).