Chwilio Deddfwriaeth

Land and Buildings Transaction Tax (Scotland) Act 2013

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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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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