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Land and Buildings Transaction Tax (Scotland) Act 2013

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36DeclarationS
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(1)A return under this Act must also include a declaration by the buyer that the return is, to the best of the buyer's knowledge, correct and complete.

(2)However, where the buyer authorises an agent to complete the return—

(a)the agent must certify in the return that the buyer has declared that the information provided in the return, with the exception of the relevant date, is to the best of the buyer's knowledge, correct and complete, and

(b)the return must include a declaration by the agent that the relevant date provided in the return is, to the best of the agent's knowledge, correct.

(3)The relevant date is—

(a)in relation to a return under section 29, the effective date of the transaction,

(b)in relation to a return under section 31, the date of the event as a result of which the return is required,

(c)in relation to a return under section 33, the date on which the relevant event occurred,

(d)in relation to a return under section 34, the effective date of the later transaction,

(e)in relation to a return under paragraph 10 of schedule 19 (leases), the review date (see paragraph 10(7)),

(f)in relation to a return under paragraph 11 of that schedule, the day on which the lease is assigned or terminated,

(g)in relation to a return under paragraph 20 of that schedule, the date on which the 1 year period mentioned in paragraph 20(3) ended,

(h)in relation to a return under paragraph 22 of that schedule, the date on which the deemed fixed term mentioned in paragraph 22(2) ended,

(i)in relation to a return under paragraph 30 of that schedule, the date from which the variation mentioned in that paragraph takes effect.

Commencement Information

I1S. 36 in force at 1.4.2015 by S.S.I. 2015/108, art. 2

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