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Finance Act 2003
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Failure to deliver return: flat-rate penalty
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.
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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