Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 17 paragraph 9

Representative partners

Schedule 17 paragraph 9 allows a nominated representative partner to act on behalf of the responsible partners in fulfilling obligations under the Act.

• Any duty or right of the responsible partners under the Act can be carried out by one or more representative partners instead.
• This includes signing the declaration that an LBTT return is complete and correct.
• A representative partner is a partner nominated by a majority of the partners to represent the partnership for LBTT purposes.
• A nomination or its revocation only takes effect once Revenue Scotland has been notified.