SCHEDULES

SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals

Part 1Land transaction returns

Meaning of filing date and delivery of return

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.

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.