33Further return where relief withdrawnS
(1)The buyer in a land transaction must make a further return to the Tax Authority if relief is withdrawn to any extent under—
(a)Part 5 of schedule 4 (relief for certain acquisitions of residential property),
(b)Part 5 of schedule 5 (transfer of multiple dwellings),
(c)Part 4 of schedule 8 (relief for alternative finance investment bonds),
(d)Part 3 of schedule 10 (group relief),
[F1(da)Part 3 of schedule 10A (sub-sale development relief),]
(e)Part 4 of schedule 11 (reconstruction relief and acquisition relief), F2...
(f)paragraph 4 of schedule 13 (charities relief)[F3 or,
(g)Part 4 of schedule 16D (green freeports relief).]
(2)The return must include an assessment of the amount of tax that, on the basis of the information contained in the return, is chargeable.
(3)The return must be made before the end of the period of 30 days beginning with the day after the date on which the relevant event occurred.
(4)The relevant event is—
(a)in relation to the withdrawal of relief under schedule 4, an event mentioned in paragraph 14(a), (b) or (c) or 16(a), (b) or (c) of that schedule,
(b)in relation to the withdrawal of relief under schedule 5, an event mentioned in paragraph 16(a) or 18(a) of that schedule,
(c)in relation to the withdrawal of relief under schedule 8, an event mentioned in paragraph 16 of that schedule,
(d)in relation to the withdrawal of group relief, the buyer ceasing to be a member of the same group as the seller within the meaning of schedule 10,
[F4(da)in relation to the withdrawal of sub-sale development relief, the end of the relevant period within the meaning of paragraph 4(3) of schedule 10A,]
(e)in relation to the withdrawal of reconstruction relief or acquisition relief, the change of control of the acquiring company mentioned in paragraph 13 of schedule 11,
(f)in relation to the withdrawal of charities relief, a disqualifying event as defined in paragraphs 5 and 6 of schedule 13,
[F5(g)in relation to the withdrawal of relief under schedule 16D, an event mentioned in paragraph 8(1) of that schedule.]
Textual Amendments
F1S. 33(1)(da) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 4(a)
F2Word in s. 33(1)(e) repealed (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(3)(a)
F3S. 33(1)(g) and word inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(3)(b)
F4S. 33(4)(da) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 4(b)
F5S. 33(4)(g) inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(3)(c)
Commencement Information
I1S. 33 in force at 1.4.2015 by S.S.I. 2015/108, art. 2