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The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015

S.S.I. 2015/71 · Made 18 February 2015

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Land And Buildings Transaction Tax

Made 18th February 2015

Laid before the Scottish Parliament 20th February 2015

Coming into force 1st April 2015

The Scottish Ministers make the following Order in exercise of the powers conferred by section 67(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

2013 asp 11.

Contents

  1. 1Citation and commencement
  2. 2Amendment of Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014
  3. Signature
  4. Explanatory note

1Citation and commencement

This Order may be cited as the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015 and comes into force on 1st April 2015.

2Amendment of Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014

In article 3 of the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014f1, in both the title and paragraph (1) after “entered into” insert “on or”.

Signature

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

18th February 2015

Explanatory note

(This note is not part of the Order)

This Order amends the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 to apply article 3 to contracts entered into on 1st May 2012 as well as those entered into before that date.