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

PART 4 S Returns and payment

CHAPTER 1 S Returns

Miscellaneous S

38 Interpretation S

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).

Commencement Information

I1 S. 38 in force at 1.4.2015 by S.S.I. 2015/108, art. 2