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

Revenue Scotland assessment: definition

Section 42K defines the term "Revenue Scotland assessment" as used in the group relief recovery provisions of the Act.

  • The term "Revenue Scotland assessment" is used in paragraph 42H, which deals with the effect of a notice to recover group relief
  • The definition is not created within this Act but is imported from the Revenue Scotland and Tax Powers Act 2014
  • Specifically, the meaning is taken from section 100 of that 2014 Act, which sets out Revenue Scotland's general power to make tax assessments
  • This ensures consistency of terminology between the two pieces of Scottish tax legislation

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