# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 38: Interpretation


References in this Act to the making of a return are to the making of a return that—
(a) complies with the requirements of sections 35 and 36, and
(b) contains an assessment of the tax chargeable in respect of the transaction (if one is required).

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Source: https://www.legislation.gov.uk/asp/2013/11/section/38 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.