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

PART 4 Returns and payment

CHAPTER 1 Returns

Miscellaneous

38 Interpretation

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).