Land and Buildings Transaction Tax (Scotland) Act 2013 section 42G

Content of a notice requiring payment

Section 42G requires that a notice issued to a person must clearly state the amount that person is required to pay.

• Any notice requiring payment must specify the exact amount due.
• The amount stated must relate to the person to whom the notice is addressed.
• This ensures transparency and clarity in payment demands under the LBTT regime.
• The provision was introduced by the Revenue Scotland and Tax Powers Act 2014.