Amendment of section 161 of the Revenue Scotland and Tax Powers Act 20142
In section 161 of the Revenue Scotland and Tax Powers Act 2014 (Land and buildings transaction tax: 3 month penalty for failure to make return)—
a
in subsection (1), paragraphs (b) and (c) are repealed,
b
in subsection (2), for “date specified in the notice given under subsection (1)(c)” substitute “day after the end of the period mentioned in subsection (1)(a)”, and
c
subsection (3) is repealed.