Land and Buildings Transaction Tax (Scotland) Act 2013 section 37

Amendment

Section 37 previously dealt with the amendment of land transaction returns but has been repealed and replaced by provisions in the Revenue Scotland and Tax Powers Act 2014.

• Section 37 has been fully repealed and its text removed from the 2013 Act.
• The repeal was carried out by the Revenue Scotland and Tax Powers Act 2014, Schedule 4, paragraph 9(7).
• The provisions that formerly appeared in section 37 regarding amendment of returns are now covered by the 2014 Act's consolidated tax administration framework.
• The repeal took effect from the date specified in the Commencement No. 4 Order 2015 (SSI 2015/110), subject to transitional provisions in sections 257 to 259 of the 2014 Act.