Finance Act 2003 (c. 14)

SCHEDULES

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

Part 1 U.K. Land transaction returns

Meaning of filing date and delivery of return U.K.

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.