Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 19 paragraph 10

Three-yearly review returns for leases

Schedule 19 paragraph 10 requires tenants to submit a review return to Revenue Scotland every three years for as long as a lease subject to LBTT remains in force and has not been assigned.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.