# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 37A: Communications from taxpayers to the Tax Authority


(1) Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to the Tax Authority must comply with the requirements set out in subsection (2).
(2) The requirements are that the thing—
(a) must be in the form specified by the Tax Authority,
(b) must contain the information specified by the Tax Authority, and
(c) must be given in the manner specified by the Tax Authority.
(3) Subsections (1) and (2) are subject to any different provision made in or under this Act.

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Source: https://www.legislation.gov.uk/asp/2013/11/section/37A (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-37A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.