FAI Sporting Code Section 3 experts wanted

I googled this and could not find an answer...and I
reread the Code last night...so forgive my denseness...but
I cannot figure out---

For a distance task with 3 TP's and no Start Point
or Finish Point declared...does the release from tow
have to be the start or can it be declared post flight?
If so does the 1,000 meter tow penalty still take
effect?

The finish point can be declared afterward? It does
not have to be the landing? And the 1,000 meter difference
between start and finish is calculated from the post-flight
start and finishes?