# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 35H


The notice has effect—
(a) for the purposes of the recovery from that person of the amount required to be paid and of interest on that amount, and
(b) for the purpose of appeals,
as if it were a notice of a Revenue Scotland assessment and that amount were an amount of tax due from that person.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/11/paragraph/35H (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-11/paragraph-35H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.