# The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014, Regulation 4: When application to be made


An application must be made on or before the last day of the period within which the land transaction return relating to the transaction in question must be made.

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Source: https://www.legislation.gov.uk/ssi/2014/375/regulation/4 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.