Land and Buildings Transaction Tax (Scotland) Act 2013 Schedule 11 paragraph 35F

Time limit for giving notice following a final determination

Paragraph 35F sets out the deadline by which a notice must be given when a previous determination has become final, requiring it to be submitted within three years of that final determination.

• Any notice referred to in the preceding paragraphs must be submitted within a strict time limit.
• The time limit is three years from the date of the final determination mentioned in paragraph 35A(b).
• The three-year period begins on the date the relevant determination becomes final, not from the date of the original transaction.
• If the notice is not given before the end of this three-year window, the right to give such notice is lost.