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Land and Buildings Transaction Tax (Scotland) Act 2013
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29Duty to make return
This section has no associated Explanatory Notes
(1)The buyer in a notifiable transaction must make a return to the Tax Authority.
(2)If the transaction is a chargeable transaction, the return must include an assessment of the tax that, on the basis of the information contained in the return, is chargeable in respect of the transaction.
(3)The return must be made before the end of the period of 30 days beginning with the day after the effective date of the transaction.
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