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

Communications from taxpayers to the Tax Authority

Section 37A sets out the requirements that taxpayers must follow when sending notices, applications or other communications to Revenue Scotland under the LBTT Act.

• Any notice, application or other document sent to Revenue Scotland under the LBTT Act must meet specific requirements set by Revenue Scotland.
• The communication must use the form specified by Revenue Scotland, include the information Revenue Scotland requires, and be submitted in the manner Revenue Scotland directs.
• These requirements apply as a general rule to all communications from taxpayers to Revenue Scotland under the Act.
• However, where the Act itself makes different provision for a particular type of communication, that specific provision takes priority over these general requirements.