OpenLegislation

Instruments made under Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11 · 36 instruments

InstrumentCitationMadeUnder
Land and Buildings Transaction Tax (Investment Zones Relief) 2026 S.S.I. 2026/110 24 Feb 2026 Section 27, Section 68
Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) 2026 S.S.I. 2026/111 24 Feb 2026 Section 68, Schedule 1 paragraph 8
Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) 2025 S.S.I. 2025/158 21 May 2025 Section 27, Section 68
Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) 2024 S.S.I. 2024/367 4 Dec 2024 Schedule 2A paragraph 19
Land and Buildings Transaction Tax 2024 S.S.I. 2024/104 27 Mar 2024 Section 27, Schedule 2A paragraph 19
Land and Buildings Transaction Tax (Green Freeports Relief) 2023 S.S.I. 2023/280 28 Sep 2023 Section 27, Section 68
Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) 2022 S.S.I. 2022/375 15 Dec 2022 Schedule 2A paragraph 19
Land and Buildings Transaction Tax (Tax Rates and Tax Bands) Amendment (Coronavirus) 2020 S.S.I. 2020/215 14 Jul 2020 Section 24
Land and Buildings Transaction Tax (Tax Rates and Tax Bands) 2020 S.S.I. 2020/24 6 Feb 2020 Section 24, Schedule 19 paragraph 3
Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) 2018 S.S.I. 2018/372 12 Dec 2018 Section 24, Schedule 19 paragraph 3, Schedule 2A paragraph 19
Land and Buildings Transaction Tax (First-Time Buyer Relief) 2018 S.S.I. 2018/221 28 Jun 2018 Section 27
Land and Buildings Transaction Tax (Group Relief Modification) 2018 S.S.I. 2018/222 28 Jun 2018 Section 27, Section 68
Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) 2017 S.S.I. 2017/233 29 Jun 2017 Schedule 2A paragraph 19
Land and Buildings Transaction Tax (Open-ended Investment Companies) 2015 S.S.I. 2015/322 4 Sep 2015 Section 46
Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) 2015 S.S.I. 2015/123 17 Mar 2015 Section 27, Section 68
Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 2) 2015 S.S.I. 2015/108 11 Mar 2015 Section 70
Land and Buildings Transaction Tax (Addition and Modification of Reliefs) 2015 S.S.I. 2015/93 25 Feb 2015 Section 27
Land and Buildings Transaction Tax (Transitional Provisions) 2015 S.S.I. 2015/71 18 Feb 2015 Section 67
Land and Buildings Transaction Tax (Administration) 2014 S.S.I. 2014/375 17 Dec 2014 Section 42, Schedule 8 paragraph 11, Schedule 8 paragraph 20, Schedule 8 paragraph 21
Land and Buildings Transaction Tax (Ancillary Provision) 2014 S.S.I. 2014/376 17 Dec 2014 Section 67
Land and Buildings Transaction Tax (Transitional Provisions) 2014 S.S.I. 2014/377 17 Dec 2014 Section 67
Land and Buildings Transaction Tax (Prescribed Proportions) 2014 S.S.I. 2014/350 4 Dec 2014 Schedule 5 paragraph 12, Schedule 11 paragraph 6
Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) 2014 S.S.I. 2014/351 4 Dec 2014 Schedule 2 paragraph 17
Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) 2014 S.S.I. 2014/352 4 Dec 2014 Schedule 13 paragraph 15
Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) 2014 S.S.I. 2014/279 24 Oct 2014 Section 70
Land and Buildings Transaction Tax (Addition and Modification of Reliefs) 2015 Draft 2015, ISBN 9780111025758 — Section 27
Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) 2015 Draft 2015, ISBN 9780111026014 — Section 27, Section 68
Land and Buildings Transaction Tax (Tax Rates and Tax Bands) 2015 Draft 2015, ISBN 9780111026359 — Section 24, Schedule 19 paragraph 3
Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) 2017 Draft 2017, ISBN 9780111035818 — Schedule 2A paragraph 19
Land and Buildings Transaction Tax (Group Relief Modification) 2018 Draft 2018, ISBN 9780111039151 — Section 27, Section 68
Land and Buildings Transaction Tax (First-Time Buyer Relief) 2018 Draft 2018, ISBN 9780111039168 — Section 27
Land and Buildings Transaction Tax (Green Freeports Relief) 2023 Draft 2023, ISBN 9780111057735 — Section 27, Section 68
Land and Buildings Transaction Tax 2024 Draft 2024, ISBN 9780111058992 — Section 27, Schedule 2A paragraph 19
Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) 2025 Draft 2025, ISBN 9780111062548 — Section 27, Section 68
Land and Buildings Transaction Tax (Investment Zones Relief) 2026 Draft 2026, ISBN 9780111064559 — Section 27, Section 68
Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) 2026 Draft 2026, ISBN 9780111064818 — Section 68, Schedule 1 paragraph 8

Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.

Data