Land and Buildings Transaction Tax (Scotland) Act 2013 section 35G

Content of a notice requiring payment

Section 35G (Schedule 11, paragraph 35G) requires that a notice issued to a person must clearly state the amount that person is required to pay.

• When a notice is issued to a person requiring payment, it must specify the amount due.
• The stated amount must be the sum that the recipient of the notice is obliged to pay.
• This ensures the recipient has clear and unambiguous information about their financial obligation.
• This provision was introduced by the Revenue Scotland and Tax Powers Act 2014.