107.Section 40 provides that LBTT is payable to the Tax Authority and deals with the due dates for payment of tax where a return is made or amended, or where tax is due following the withdrawal of a relief.
108.Tax must be paid at the same time as a return, further return or amendment of a return is made.
109.Defined terms used in this section:
| “land transaction” | section 3 |
| “land transaction return” | section 65 |
| “Tax Authority” | section 54 |