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Land and Buildings Transaction Tax (Scotland) Act 2013

Section 44 – Companies and other organisations

118.Section 44 specifies who is responsible for notifying transactions and paying LBTT in the case of companies (as defined in section 64) and unincorporated associations. It specifies which individuals within such organisations are responsible for:

  • making returns under section 29,

  • giving declarations under section 36, and

  • paying any tax due under section 40.

119.Partnerships are dealt with in section 49 and schedule 17.

120.Defined terms used in this section:

“Tax Authority”section 54

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Text created by the Scottish Government 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.


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