(1) In this section 'specified return date' means the thirtieth day after the date of the first execution of an instrument chargeable with duty.
(2) For the purposes of this section -
(a) where an accountable person deliberately or carelessly causes the delivery of an incorrect electronic return or a paper return on or before the specified return date, that person shall be deemed to have failed to have delivered the return on or before that date unless the error in the return is remedied by the delivery of a correct return on or before that date,
(b) where an accountable person causes the delivery of an incorrect electronic return or a paper return on or before the specified return date, but does so neither deliberately nor carelessly and it comes to that person's notice (or, if he or she has died, to the notice of his or her personal representative) that it is incorrect, the person shall be deemed to have failed to have delivered the return on or before the specified return date unles
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