http://www.legislation.gov.uk/asp/2013/11/section/37/2015-04-01Land and Buildings Transaction Tax (Scotland) Act 2013An Act of the Scottish Parliament to make provision about the taxation of land transactions.texttext/xmlenStatute Law Database2024-06-03Expert Participation2015-04-01PART 4Returns and paymentCHAPTER 1ReturnsReturns: form and content etc.F137Amendment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .