PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 3TAX RETURNS
Filing date
I140Meaning of “filing date”
a
in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
b
in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.