Modifications etc. (not altering text)
C1Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)
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), F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 10 para. 2(2)(b) repealed (with effect in accordance with s. 80(9) of the amending Act) by Finance Act 2007 (c. 11), s. 80(7), Sch. 27 Pt. 4(4)