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

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

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