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

PART 4 S Returns and payment

CHAPTER 1 S Returns

Valid from 01/04/2015

Miscellaneous S

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).