Search Legislation

Revenue Scotland and Tax Powers Act 2014

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Advanced Features

 Help about advanced features

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Cross Heading: Land and Buildings Transaction Tax (Scotland) Act 2013 is up to date with all changes known to be in force on or before 20 June 2018. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Land and Buildings Transaction Tax (Scotland) Act 2013S

9(1)The LBTT(S) Act 2013 is amended as follows.S

(2)In section 10 (substantial performance without completion), after subsection (5) insert—

(5A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

(3)In section 11 (contract providing for conveyance to third party), after subsection (6) insert—

(6A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

(4)In section 27 (reliefs), after subsection (2) insert—

(2A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

(5)In section 32 (contingency ceases or consideration ascertained: less tax payable)—

(a)in subsection (2)(b), after “Authority” insert “ under section 107 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) ”,

(b)after subsection (2) insert—

(2A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

(6)In section 35 (form and content of returns), in subsection (1)—

(a)the word “and” after paragraph (a) is repealed,

(b)after paragraph (b) insert , and

(c)be made in such manner as specified by the Tax Authority..

(7)Section 37 (amendment of returns) is repealed.

(8)After section 37 insert—

37ACommunications from taxpayers to the Tax Authority

(1)Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to the Tax Authority must comply with the requirements set out in subsection (2).

(2)The requirements are that the thing—

(a)must be in the form specified by the Tax Authority,

(b)must contain the information specified by the Tax Authority, and

(c)must be given in the manner specified by the Tax Authority.

(3)Subsections (1) and (2) are subject to any different provision made in or under this Act..

(9)In section 41(2) (application to defer payment in case of contingent or uncertain consideration), subsection (2) is repealed.

(10)In section 48 (joint buyers), after subsection (3) insert—

(3A)See also section 247 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc. where joint buyers)..

(11)In section 50 (trusts), after subsection (2) insert—

(3)See also section 248 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc.: trustees)..

(12)In section 54 (the Tax Authority)—

(a)in subsection (1), for “the Scottish Ministers” substitute “ Revenue Scotland ”,

(b)subsection (2) is repealed.

(13)Section 55 (delegation of functions to Keeper) is repealed.

(14)Section 56 (review and appeal) is repealed.

(15)In section 63(2)(a) (meaning of “effective date” of transaction), for “settlement” substitute “ completion ”.

(16)In section 68 (subordinate legislation)—

(a)in subsection (2), paragraph (h) is repealed,

(b)in subsection (3), paragraph (c) is repealed,

(c)after subsection (6) insert—

(6A)Subsection (4)(b) is without prejudice to—

(a)anything previously done by reference to an order mentioned in subsection (5), or

(b)the making of a new order..

(17)In section 70(1) (commencement), “55,” is repealed.

(18)In schedule 2 (chargeable consideration), in paragraph 16(1)(a)(ii), for “1982” substitute “ 1992 ”.

(19)In schedule 5 (multiple dwellings relief), in paragraph 18(b), for “effect” substitute “ effective ”.

(20)In schedule 10 (group relief)—

(a)in paragraph 1(2), after “withdrawn” insert— “ Part 3A provides for recovery of tax where relief is withdrawn, ”,

(b)after paragraph 42 insert—

PART 3ASRecovery of relief

42ARecovery of relief

42AThis Part applies where—

(a)relief under this schedule is withdrawn or partially withdrawn and tax is chargeable,

(b)the amount so chargeable has been finally determined, and

(c)the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.

42BThe following persons may, by notice under paragraph 42E, be required to pay the unpaid tax—

(a)the seller,

(b)any company that at any relevant time was a member of the same group as the buyer and was above it in the group structure,

(c)any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.

42CFor the purposes of paragraph 42B(b)—

(a)a “relevant time” means any time between the effective date of the transaction which was exempt from charge by virtue of this schedule and the buyer ceasing to be a member of the same group as the seller, and

(b)a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A.

42DIn paragraph 42B(c)—

  • director”, in relation to a company, has the meaning given by section 67(1) of the Income Tax (Earnings and Pensions) Act 2003 (c.1) (read with subsection (2) of that section) and includes a person falling within section 452(1) of the Corporation Tax Act 2010 (c.4),

  • controlling director”, in relation to a company, means a director of the company who has control of it (construing control in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.4)).

42ERecovery of relief: supplementary

42EThe Tax Authority may give notice to a person within paragraph 42B requiring that person within 30 days of receipt of the notice to pay the amount that remains unpaid.

42FAny such notice must be given before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 42A(b).

42GThe notice must state the amount required to be paid by the person to whom the notice is given.

42HThe notice has effect—

(a)for the purposes of the recovery from that person of the amount required to be paid and of interest on that amount, and

(b)for the purpose of appeals,

as if it were a notice of a Revenue Scotland assessment and that amount were an amount of tax due from that person.

42IA person who has paid an amount in pursuance of a notice under paragraph 42E may recover that amount from the buyer.

42JA payment in pursuance of a notice under paragraph 42E is not allowed as a deduction in computing any income, profits or losses for any tax purpose.

42KIn paragraph 42H, “Revenue Scotland assessment” has the same meaning as in section 100 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

(21)In schedule 11 (reconstruction relief and acquisition relief)—

(a)in paragraph 1(2), after “withdrawn” insert— “ Part 4A provides for recovery of tax where relief is withdrawn, ”,

(b)in paragraph 5, for “(c) and (d)” substitute “ (b) and (c) ”,

(c)in paragraph 9(a), for second “person” substitute “ persons ”,

(d)after paragraph 35 insert—

PART 4ASRecovery of relief

35ARecovery of relief

35AThis Part applies where—

(a)relief under Part 2 or Part 3 of this schedule is withdrawn or partially withdrawn,

(b)the amount of tax chargeable has been finally determined, and

(c)the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.

35BThe following persons may, by notice under paragraph 35E, be required to pay the unpaid tax—

(a)any company that at any relevant time was a member of the same group as the acquiring company and was above it in the group structure,

(b)any person who at any relevant time was a controlling director of the acquiring company or a company having control of the acquiring company.

35CFor the purposes of paragraph 35B—

(a)relevant time” means any time between the effective date of the relevant transaction and the change of control by virtue of which tax is chargeable, and

(b)a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A.

35DIn paragraph 35B(b)—

  • director”, in relation to a company, has the meaning given by section 67(1) of the Income Tax (Earnings and Pensions) Act 2003 (c.1) (read with subsection (2) of that section) and includes a person falling within section 452(1) of the Corporation Tax Act 2010 (c.4),

  • controlling director”, in relation to a company, means a director of the company who has control of it (construing control in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.4)).

35ERecovery of relief: supplementary

35EThe Tax Authority may give notice to a person within paragraph 35B requiring that person within 30 days of receipt of the notice to pay the amount that remains unpaid.

35FAny such notice must be given before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 35A(b).

35GThe notice must state the amount required to be paid by the person to whom the notice is given.

35HThe notice has effect—

(a)for the purposes of the recovery from that person of the amount required to be paid and of interest on that amount, and

(b)for the purpose of appeals,

as if it were a notice of a Revenue Scotland assessment and that amount were an amount of tax due from that person.

35IA person who has paid an amount in pursuance of a notice under paragraph 35E may recover that amount from the acquiring company.

35JA payment in pursuance of a notice under paragraph 35E is not allowed as a deduction in computing any income, profits or losses for any tax purpose.

35KIn paragraph 35H, “Revenue Scotland assessment” has the same meaning as in section 100 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

(22)In schedule 17 (partnerships)—

(a)in paragraph 35 (election by property-investment partnership)—

(i)in sub-paragraph (1), for “paragraph” substitute “ Part ”,

(ii)after sub-paragraph (3) insert—

(3A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).,

(b)in paragraph 38 (application of group relief to certain partnership transactions), in sub-paragraph (4), for “42” substitute “ 42K ”.

(23)In schedule 19 (leases), in paragraph 25 (agreement for lease substantially performed etc.), after sub-paragraph (7) insert—

(7A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)..

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1Sch. 4 para. 9 not in force at Royal Assent; Sch. 4 para. 9(12) in force at 25.9.2014, see s. 260(1)

I2Sch. 4 para. 9(1) (6) (8) (9) (15) (16)(a) (16)(c) (18) (19) (22)(a)(i) in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.

I3Sch. 4 para. 9(2)-(5) (7) (10)(11) (14) (16)(b) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

I4Sch. 4 para. 9(13) (17) (21)(b) (21)(c) in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch.

I5Sch. 4 para. 9(20) (21)(a) (21)(d) (22)(a)(ii) (22)(b) (23) in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources