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

PART 4 S Returns and payment

CHAPTER 1 S Returns

Miscellaneous S

38 Interpretation S

References in this Act to the making of a return are to the making of a return that—

(a) complies with the requirements of sections 35 and 36, and

(b) contains an assessment of the tax chargeable in respect of the transaction (if one is required).

Commencement Information

I1 S. 38 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

39 Power to amend period in which returns must be made S

(1) The Scottish Ministers may, by order, amend a provision listed in subsection (2) so as to substitute, for the period for the time being specified there, a different period.

(2) The provisions are—

(a) section 29(3),

(b) section 31(3),

(c) section 33(3),

(d) in schedule 19 (leases)—

(i) paragraph 10(3),

(ii) paragraph 11(3),

(iii) paragraph 20(3)(a),

(iv) paragraph 22(2)(a),

(v) paragraph 30(2)(a).

Commencement Information

I2 S. 39 in force at 1.4.2015 by S.S.I. 2015/108, art. 2