Land and Buildings Transaction Tax (Scotland) Act 2013 section 38

Interpretation

Section 38 clarifies what is meant by "making a return" whenever that phrase is used throughout the Act.

• Whenever the Act refers to "making a return," it means a return that meets specific requirements.
• The return must comply with the prescribed form and content rules set out elsewhere in the Act.
• The return must include the required declaration.
• The return must also contain a self-assessment of the tax due on the transaction, where such an assessment is required.