Land and Buildings Transaction Tax (Scotland) Act 2013 section 56

Review and appeal

Section 56 originally dealt with the review and appeal provisions for Land and Buildings Transaction Tax but has been repealed and replaced by the Revenue Scotland and Tax Powers Act 2014.

• Section 56 has been repealed in its entirety and is no longer in force.
• The review and appeal provisions for LBTT are now contained in the Revenue Scotland and Tax Powers Act 2014.
• The repeal was carried out by Schedule 4, paragraph 9(14) of the 2014 Act, which came into force via commencement order in 2015.
• Taxpayers seeking to challenge an LBTT decision should refer to the dispute resolution procedures set out in the Revenue Scotland and Tax Powers Act 2014.