OpenLegislation

Introductory text

An Act of the Scottish Parliament to make provision about the taxation of land transactions.

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 25th June 2013 and received Royal Assent on 31st July 2013C1C2

Annotations

Modifications

C1

Act excluded (1.4.2015) by The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. 2014/377), arts. 1, 9

C2

Act excluded (1.4.2015) by The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (S.S.I. 2014/377), art. 6(2)