Land and Buildings Transaction Tax (Scotland) Act 2013

The Tax Authority S

54 The Tax Authority S

(1) For the purposes of this Act, the Tax Authority is [F1 Revenue Scotland ].

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in s. 54(1) substituted (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(a) (with ss. 257-259)

F2 S. 54(2) repealed (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(b) (with ss. 257-259)

F3 55 Delegation of functions to Keeper S

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Textual Amendments

F3 S. 55 repealed (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(13) (with ss. 257-259); S.S.I. 2014/370, art. 2, Sch.

F4 56 Review and appeal S

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Textual Amendments

F4 S. 56 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(14) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)