# The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make provisions about records which must be kept in relation to landfill tax. They also provide for records which must be kept in relation to land and buildings transaction tax, in relation to transactions that are not notifiable.

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Source: https://www.legislation.gov.uk/sdsi/2015/9780111026465/note (the official version)
Page: https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.