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

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

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.

Made under: Land and Buildings Transaction Tax (Scotland) Act 2013 (Section 67)

PDFs: Printed copy https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-amendment-order-2015/pdf/ssi_20150071_en.pdf; Policy Note https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-amendment-order-2015/pdf/ssipn_20150071_en.pdf

## Introductory text

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 2013 and all other powers enabling them to do so.

## 1 Citation 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.

## 2 Amendment 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 2014, 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.

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Source: https://www.legislation.gov.uk/ssi/2015/71 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-amendment-order-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.