1
TCMA is amended as follows.
2
In section 39 (preservation of information etc) (as amended by paragraph 7 of Schedule 23 to LTTA)—
(a) the existing text becomes subsection (1);
(b) after that subsection insert—
“(2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”
3
In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute “—
(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.”
4
In section 104 (carrying out inspections under section 103: further provision)—
(a) in the heading, after “103” insert “, 103A or 103B”;
(b) in subsection (1), after “103,” insert “103A or 103B,”;
(c) in subsection (2), omit “business”.
5
In
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