3(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).