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Finance Act 2003

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Finance Act 2003, Paragraph 3 is up to date with all changes known to be in force on or before 29 January 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

3(1)A person who is required to deliver a land transaction return and fails to do so by the filing date is liable to a flat-rate penalty under this paragraph.U.K.

He may also be liable to a tax-related penalty under paragraph 4.

(2)The penalty is—

(a)£100 if the return is delivered within three months after the filing date, and

(b)£200 in any other case.

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