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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 8 paragraph 11
Condition D – standard security requirement
Schedule 8 paragraph 11 sets out Condition D, which requires that a first-ranking standard security in favour of Revenue Scotland be registered over the transferred property interest within 120 days, securing the tax that would otherwise be due plus any interest and penalties.
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.