Land and Buildings Transaction Tax (Scotland) Act 2013 section 54

The Tax Authority

Section 54 identifies the body responsible for administering Land and Buildings Transaction Tax.

  • Revenue Scotland is the designated Tax Authority for LBTT purposes.
  • Revenue Scotland was established under the Revenue Scotland and Tax Powers Act 2014.
  • All LBTT administration, collection and enforcement functions fall to Revenue Scotland.
  • The original section was amended by the Revenue Scotland and Tax Powers Act 2014 to reflect the formal creation of Revenue Scotland.

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