Land and Buildings Transaction Tax (Scotland) Act 2013 section 55

Delegation of functions to Keeper

Section 55 originally provided for the delegation of certain LBTT functions to the Keeper of the Registers of Scotland, but has since been repealed in its entirety.

• Section 55 has been fully repealed and is no longer in force.
• The repeal was effected by the Revenue Scotland and Tax Powers Act 2014.
• The functions previously covered by this section were subsumed into the broader framework established under Revenue Scotland.
• No delegation of LBTT functions to the Keeper of the Registers of Scotland is now provided for under this section.