Scotland Act 2012

Part 2 U.K. Information regarding Scottish land transactions

33 U.K. In this Part of this Schedule—

• “HMRC” means Her Majesty's Revenue and Customs;

• “office-holder” means—

  (a)

  a member of the Scottish Government, and

  (b)

  the holder of an office in the Scottish Administration which is not a ministerial office (within the meaning of section 126(8) of the 1998 Act);

• “relevant information” means information corresponding to any of the particulars which would be required under Schedule 2 to the Finance Act 1931, but for section 28(3)(c) of that Act;

• “Scottish transaction” means the acquisition of—

  (a)

  an estate, interest, right or power in or over land in Scotland, or

  (b)

  the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.

34 (1) An office-holder must provide to HMRC such of the information falling within sub-paragraph (2) as HMRC may require. U.K.

(2) Information falls within this sub-paragraph if it is relevant information regarding Scottish transactions and is in the possession or under the control of the office-holder.

(3) Information is to be provided under sub-paragraph (1) in such form as HMRC may reasonably specify.

35 U.K. Information acquired by HMRC under paragraph 34 is to be treated, for the purposes of the Commissioners for Revenue and Customs Act 2005, as acquired in connection with a function of theirs.