Land and Buildings Transaction Tax (Scotland) Act 2013 section 35A

Recovery of relief

Section 35A sets out when the recovery of relief provisions apply, specifying the conditions that must all be met before Revenue Scotland can pursue unpaid tax following the withdrawal of a charities or public bodies relief.

• This provision applies when a relief previously granted under the charities relief (Part 2) or public bodies relief (Part 3) rules is withdrawn, either in full or in part.
• The amount of tax that has become chargeable as a result of that withdrawal must have been finally determined — meaning there is no longer any dispute or outstanding enquiry about the figure.
• All or part of the tax due must remain unpaid six months after the date on which it first became payable.
• All three conditions must be satisfied together before the recovery of relief rules in this Part can be used.