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Land and Buildings Transaction Tax (Scotland) Act 2013

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39Power to amend period in which returns must be made
This section has no associated Explanatory Notes

(1)The Scottish Ministers may, by order, amend a provision listed in subsection (2) so as to substitute, for the period for the time being specified there, a different period.

(2)The provisions are—

(a)section 29(3),

(b)section 31(3),

(c)section 33(3),

(d)in schedule 19 (leases)—

(i)paragraph 10(3),

(ii)paragraph 11(3),

(iii)paragraph 20(3)(a),

(iv)paragraph 22(2)(a),

(v)paragraph 30(2)(a).

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