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Finance Act 2003

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No versions valid at: 10/04/2003

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Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time. Help about Status

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Finance Act 2003, Paragraph 2 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Yn ddilys o 10/07/2003

2(1)References in this Part of this Act to the filing date, in relation to a land transaction return, are to the last day of the period within which the return must be delivered.U.K.

(2)References in this Part of this Act to the delivery of a land transaction return are to the delivery of a return that—

(a)complies with the requirements of paragraph 1(1) (contents of return), and

(b)is accompanied by payment of any tax required to accompany the return.

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