The Act Part 4 – Returns and Payment Chapter 2 of Part 4 –Payment of Tax Section 42 – Regulations about applications under section 41
112.Section 42 is linked to section 41 and confers a power on the Scottish Ministers to make, by regulations, further provision about the circumstances under which an application may be made and the administrative framework to deal with the application procedure and the payments or repayments of LBTT which may result. Such regulations will be subject to the negative procedure (see section 68).