Revenue Scotland and Tax Powers Act 2014 section Schedule 4 paragraph 9

Amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013

Schedule 4 paragraph 9 makes a wide range of consequential and substantive amendments to the LBTT(S) Act 2013 to align it with the new powers and procedures established under the Revenue Scotland and Tax Powers Act 2014.

• Revenue Scotland replaces the Scottish Ministers as the Tax Authority for LBTT, and various obsolete provisions (such as the old amendment of returns and delegation to the Keeper) are repealed and replaced with cross-references to the new RSTPA 2014 procedures.
• Communications from taxpayers to Revenue Scotland must now comply with specified requirements as to form, content and manner of delivery, as set out in a new section 37A inserted into the 2013 Act.
• New recovery of relief provisions are inserted into both group relief (Schedule 10) and reconstruction/acquisition relief (Schedule 11), allowing Revenue Scotland to pursue unpaid tax from sellers, parent companies and controlling directors where relief is withdrawn and tax remains outstanding after six months.
• Several minor technical corrections are made, including fixing incorrect cross-references, correcting a statutory date from 1982 to 1992, and replacing "settlement" with "completion" in the definition of effective date.

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