Introductory text
Land And Buildings Transaction Tax
Made 11th March 2015
Laid before the Scottish Parliament 13th March 2015
Coming into force 1st April 2015
The Scottish Ministers make the following Order in exercise of the power conferred by section 70(2) of the Land and Buildings Transaction Tax (Scotland) Act 2013f1.
Annotations
Footnotes
- f1
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2013 asp 11. The Land and Buildings Transaction Tax (Scotland) Act 2013 is amended by the Revenue Scotland and Tax Powers Act 2014 (asp 16), the Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014 (S.S.I. 2014/351), the Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) and the Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123).