Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11) - Explanatory Notes

Explanatory Notes

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

31 July 2013

The Act

Part 4 – Returns and Payment

Chapter 1 of Part 4 - Returns

Returns: form and content etc.

Section 35 – Form and content

96. Section 35 provides for the form of returns and the information to be included within them to be specified administratively by the Tax Authority.

97. Defined terms used in this section:

“Tax Authority”

section 54