80 Payment of tax
Finance Act 2007 (2007 c 11) | Legislation

SDLT: administration

80  Payment of tax

(1)     FA 2003 is amended as follows.

(2)     In section 76(3) (payment to accompany land transaction return), omit paragraph (b).

(3)     In section 80(2) (adjustment for change of circumstance: payment to accompany return), for paragraph (d) substitute—

“()     the tax or additional tax payable must be paid not later than the filing date for the return.”

(4)     In section 81 (withdrawal of relief: further return)—

(a)     in subsection (2), omit paragraph (b), and

(b)     after that subsection insert—

“(2A)     Tax payable must be paid not later than the filing date for the return.”

(5)     In section 81A(1) (later linked transaction: return), for paragraph (d) substitute—

“()

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