1,All devolved taxes,in relation to an amount, or additional amount, payable following an adjustment made under section 66(1) (counteracting tax advantages) of the Act , the filing date for the return or, if there is no return, the filing date for the return that would have been required to have been made, had the tax avoidance arrangement not been entered into or carried out; in relation to an amount, or additional amount, payable following a taxpayer amendment of a return under section 83 of the Act , the filing date for that return; in relation to an amount, or additional amount, payable following a Revenue Scotland correction of a return under section 84 of the Act , the filing date for that return; in relation to an amount, or additional amount, payable following a Revenue Scotland amendment of a return under section 87 of the Act , the filing date for that return; in relation to an amount, or additional amount, payable following a Revenue Scotland amendment of a return made in a closure notice under section 93 of the Act , the filing date for that return; in relation to an amount, or additional amount, payable following a Revenue Scotland determination of no return made under section 95 of the Act , the relevant filing date for the return as defined in section 95(2) of that Act; in relation to an amount, or additional amount, payable following a Revenue Scotland assessment under section 98 of the Act , the filing date for the return made by the taxpayer where there is a return; otherwise the date when a return should have been made.,
2,Land and buildings transaction tax,in the case of an amount payable because relief is withdrawn under— Part 5 of schedule 4 (relief for certain acquisitions of residential property) to the LBTT(S) Act 2013; Part 5 of schedule 5 (relief for transfer of multiple dwellings) to the LBTT(S) Act 2013; Part 4 of schedule 8 (relief for alternative finance investment bonds) to the LBTT(S) Act 2013; Part 3 of schedule 10 (group relief) to the LBTT(S) Act 2013; Part 3 of schedule 10A (sub-sale development relief) to the LBTT(S) Act 2013; Part 4 of schedule 11 (reconstruction or acquisition relief) to the LBTT(S) Act 2013; ... schedule 13 (charities relief) to the LBTT(S) Act 2013 ; ... Part 4 of schedule 16D (green freeports relief) of the LBTT(S) Act 2013;  or Part 4 of schedule 16E (investment zones relief) of the LBTT(S) Act 2013, ,
,30 days after the date of the disqualifying event unless there is deferral under section 41 of the LBTT(S) Act 2013, in which case paragraph (b) below applies;,
in the case of a deferred payment under section 41 of the LBTT(S) Act 2013, the date when the deferred payment is due; in a case within sections 18 or 19 (contingent, uncertain or unascertained consideration) of the LBTT(S) Act 2013 where an amount, or additional amount, is payable to Revenue Scotland, the filing date in terms of section 31(3) of that Act; in the cases where payment is not deferred following an application under section 41 of that Act, the filing date; for any other return under the LBTT(S) Act 2013, the filing date.,
3,Scottish landfill tax,In relation to a return made under regulations made under section 25 (accounting for tax and time for payment) of the LT(S) Act 2014, the filing date.,
 4,Scottish aggregates tax,In relation to a return made under regulations made under section 23 (duty to make returns and pay tax) of the AT(S) Act 2024, the filing date.,