86 Payment of tax
Finance Act 2003 (2003 c 14) | Legislation

86  Payment of tax

(1)     Tax payable in respect of a land transaction must be paid [not later than the filing date for the land transaction return relating to the transaction].

(2)     Tax payable as a result of the withdrawal of relief under—

[(za)     any of paragraphs 5G to [5L] of Schedule 4A (higher rate for certain transactions),]

[(zb)     Part 3 of Schedule 6C (relief for [special tax sites]), other than in a case to which paragraph 11 of that Schedule (alternative finance arrangements) applies,]

(a)     Part 1

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