Introductory text

Land And Buildings Transaction Tax

Approved by the Scottish Parliament

Made at 11.41 a.m. on 15th December 2022

Laid before the Scottish Parliament at 2.45 p.m. on 15th December 2022

Coming into force 16th December 2022

The Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 19(1) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013^f1 and all other powers enabling them to do so.