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Revenue Scotland and Tax Powers Act 2014

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Changes over time for: Section 81

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Revenue Scotland and Tax Powers Act 2014, Section 81 is up to date with all changes known to be in force on or before 22 May 2025. 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

81Further provision: land and buildings transaction taxS
This section has no associated Explanatory Notes

(1)This section applies in relation to land and buildings transaction tax.

(2)The Scottish Ministers may by regulations make provision for the keeping and preservation of records in relation to land transactions that are not notifiable.

(3)Regulations under this section may require the buyer in a land transaction which is not notifiable to—

(a)keep such records as may be needed to enable the buyer to demonstrate that the transaction is not notifiable, and

(b)preserve those records in accordance with the regulations.

(4)The regulations may apply sections 74 to 79 (with or without modifications) to a buyer mentioned in subsection (3) as those sections apply to a person mentioned in section 74(1).

(5)Expressions used in this section and in the LBTT(S) Act 2013 have the meanings given in that Act.

Commencement Information

I1S. 81 in force at 7.11.2014 by S.S.I. 2014/278, art. 2, sch.

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