The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

1. Introductory Text

2. PART 1 General

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART 2 Applications to defer payment of tax

   1. 3. Interpretation

   2. 4. When application to be made

   3. 5. Contents of application where contingent or uncertain consideration consists of works or services

   4. 6. Provision of information

   5. 7. Recovery of tax not postponed by application

   6. 8. Notice of decision on an application

   7. 9. Grounds on which application may be refused

   8. 10. Tax avoidance arrangements

   9. 11. Payment and returns

   10. 12. Adjustment of payments made as mentioned in section 41(3)

   11. 13. Applications accepted by Revenue Scotland having no effect

   12. 14. Returns and payments where consideration consists of works or services

4. PART 3 Alternative finance investment bonds/prescribed evidence

   1. 15. Interpretation

   2. 16. Prescribed evidence for the purpose of paragraph 11(1) of schedule 8

   3. 17. Prescribed evidence for the purpose of paragraph 20 of schedule 8

   4. 18. Prescribed evidence for the purpose of paragraph 21(5) of schedule 8

   5. 19. Prescribed evidence for the purpose of paragraph 21(6) of schedule 8

5. Signature

6. Explanatory Note