Land and Buildings Transaction Tax (Scotland) Act 2013 section 44

Companies and other organisations

Section 44 explains how companies and unincorporated associations fulfil their obligations under LBTT, and identifies who is responsible for acting on behalf of such organisations.

• Companies and unincorporated associations must act through their "proper officer" or another authorised person when meeting their LBTT obligations.
• The proper officer is normally the company secretary, or for unincorporated associations (or companies without a secretary) the treasurer.
• Where a liquidator or administrator has been appointed, that person becomes the proper officer and takes over responsibility for LBTT compliance.
• If joint or concurrent administrators are appointed, they must notify Revenue Scotland which one of them will serve as proper officer; otherwise Revenue Scotland may designate one or more of them.