The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014
en
King's Printer for Scotland
2017-01-31
LAND AND BUILDINGS TRANSACTION TAX
Part 1 of these Regulations deals with the circumstance in which an application may be made to Revenue Scotland by a buyer to defer payment of tax that is otherwise due.
JOHN SWINNEYA member of the Scottish GovernmentSt Andrew’s House,Edinburgh