# Land and Buildings Transaction Tax (Scotland) Act 2013, Section 54: The Tax Authority

Extent: S

(1) For the purposes of this Act, the Tax Authority is Revenue Scotland .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/asp/2013/11/section/54 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.