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

Effect of the notice

Section 35H (of Schedule 11) explains how a notice requiring payment is treated for recovery and appeal purposes.

• A notice issued under these provisions is treated as if it were a formal Revenue Scotland assessment.
• The amount stated in the notice is treated as though it were a tax debt owed by the person concerned.
• This treatment applies both for the purpose of recovering the amount due (including any interest) and for the purpose of any appeals.
• By giving the notice this status, Revenue Scotland can use its standard debt recovery and appeals procedures to enforce payment.