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.