# The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017, Introduction: Introductory text


Draft Order laid before the Scottish Parliament under section 68(2)(ja) of the Land and Buildings Transaction Tax (Scotland) Act 2013, for approval by resolution of the Scottish Parliament.
Land And Buildings Transaction Tax
Made 2017
Coming into force 30th June 2017
The Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 19(3)(a) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013 and all other powers enabling them to do so.
In accordance with section 68(2)(ja) of that Act, a draft of this instrument has been laid before, and approved by resolution of, the Scottish Parliament.

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Source: https://www.legislation.gov.uk/sdsi/2017/9780111035818/introduction (the official version)
Page: https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.