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

Effect of notice requiring payment

Section 42H (Schedule 10, paragraph 42H) explains the legal effect of a notice requiring a person to pay an amount, treating it as equivalent to a formal Revenue Scotland tax assessment.

• A notice requiring payment is treated as if it were a formal Revenue Scotland assessment.
• The amount stated in the notice is treated as an amount of tax owed by the person.
• This treatment applies for the purposes of recovering the amount due and any interest on it.
• It also applies for the purposes of any appeal against the notice.