SCHEDULES
SCHEDULE 2Returns for disposals of UK land etc
PART 1Returns and payments on account: disposals of UK land etc
3Obligation to deliver a return to officer of Revenue and Customs
1
If a person makes a disposal to which this Schedule applies, the person—
a
must make a return in respect of the disposal, and
b
must deliver the return to an officer of Revenue and Customs on or before the 30th day following the day of the completion of the disposal.
2
If—
a
a person makes two or more disposals to which this Schedule applies, and
b
the disposals are made in the same tax year with the same completion date,
the person must make and deliver a single return with respect to the disposals.
3
This paragraph is subject to—
a
paragraph 4 (residential property gain accruing but no payment on account required),
b
paragraph 5 (ordinary tax return already delivered etc), and
c
paragraph 10 (disposal in case of a collective investment scheme).