The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014
PART 1General
1Citation and commencement
2Interpretation
PART 2Applications to defer payment of tax
3Interpretation
4When application to be made
5Contents of application where contingent or uncertain consideration consists of works or services
6Provision of information
7Recovery of tax not postponed by application
8Notice of decision on an application
9Grounds on which application may be refused
10Tax avoidance arrangements
11Payment and returns
12Adjustment of payments made as mentioned in section 41(3)
13Applications accepted by Revenue Scotland having no effect
14Returns and payments where consideration consists of works or services
PART 3Alternative finance investment bonds/prescribed evidence
15Interpretation
16Prescribed evidence for the purpose of paragraph 11(1) of schedule 8
17Prescribed evidence for the purpose of paragraph 20 of schedule 8
18Prescribed evidence for the purpose of paragraph 21(5) of schedule 8
19Prescribed evidence for the purpose of paragraph 21(6) of schedule 8

2014 No. 375

Land And Buildings Transaction Tax

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

Made

Laid before the Scottish Parliament

Coming into force

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 42(1) of, and paragraphs 11(1), 20 and 21(5) and (6) of schedule 8 to, the Land and Buildings Transaction Tax (Scotland) Act 20131 and all other powers enabling them to do so.