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

PART 4 Returns and payment

CHAPTER 1 Returns

Returns: form and content etc.

35 Form and content

(1) A return under this Act must—

(a) be in the form specified by the Tax Authority, and

(b) contain the information specified by the Tax Authority.

(2) The Tax Authority may specify different forms and information for—

(a) different kinds of return, and

(b) different kinds of transaction.

(3) The return is treated as containing any information provided by the buyer for the purpose of completing the return.