There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Representative partners.
9 (1)Anything required or authorised to be done by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.S
(2)This includes making the declaration required by section 36 (declaration that return is complete and correct).
(3)A representative partner means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of this Act.
(4)Any such nomination, or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to the Tax Authority.
Commencement Information
I1 Sch. 17 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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