Land and Buildings Transaction Tax (Scotland) Act 2013 section 39

Power to amend period in which returns must be made

Section 39 gives the Scottish Ministers the power to change, by order, the time periods within which various LBTT returns must be submitted.

• Scottish Ministers can change the filing deadlines for LBTT returns by making an order, without the need for primary legislation.
• The power covers the main return filing deadline (section 29), returns where a contingency is resolved or consideration is finally determined (section 31), and further returns where a relief is withdrawn (section 33).
• The power also extends to several lease-related return deadlines set out in Schedule 19, including those for regular three-yearly reviews of tax, reviews triggered by certain events, leases continuing after a fixed term, and leases for an indefinite term.
• The order substitutes a new period for the existing one — it does not create additional deadlines but replaces the current filing window with a different one.

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