{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014.json",
  "id": "ssi/2014/377",
  "title": "The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014",
  "short_title": "Land and Buildings Transaction Tax (Transitional Provisions) 2014",
  "long_title": "This Order makes transitional provisions in respect of the introduction of land and buildings transaction tax (“LBTT”) in Scotland by the Land and Buildings Transaction Tax (Scotland) Act 2013 (“LBTT(S)A 2013”). LBTT will replace stamp duty land tax (“SDLT”) in Scotland. The legislation underpinning SDLT is contained in Part 4 of the Finance Act 2003. The date when LBTT becomes chargeable (“the commencement date”) will be set out in a commencement order made by Scottish Ministers under section 70(2) of the LBTT(S)A 2013. Commencement of LBTT will take place after SDLT has been dis-applied in Scotland, on a date to be appointed by order by the Treasury under section 29(4) of the Scotland Act 2012. This Order defines “the commencement date” by reference to the date appointed by that order.",
  "citation": "S.S.I. 2014/377",
  "type": "ssi",
  "year": "2014",
  "number": "377",
  "version": "current",
  "date": "2014-12-17",
  "revised": true,
  "valid_from": "2015-04-01",
  "extent": "S",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/introduction",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, and commencement",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-1",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-2",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Contracts entered into on or before 1st May 2012",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-3",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Contracts entered into after 1st May 2012 but before the commencement date",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-4",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Alternative property finance relief",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-5",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Alternative finance investment bonds",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-6",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Transfers of partnership interest pursuant to earlier arrangements",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-7",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "Withdrawal of money etc. from partnership after transfer of a chargeable interest",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-8",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "Partnership share attributable to partner",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-9",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "Overlapping leases",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-10",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Assignation of lease granted prior to the commencement date /withdrawal of relief",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-11",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Variation of lease treated as grant of new lease",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-12",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Extension of lease treated as grant of new lease",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-13",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/signature",
      "extent": "S",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/note",
      "extent": "S",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2014-12-19",
      "size": 54602,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/pdf/ssi_20140377_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2014/377/pdfs/ssi_20140377_en.pdf"
    },
    {
      "title": "Policy Note",
      "main": false,
      "language": null,
      "date": "2014-12-19",
      "size": 29131,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/pdf/ssipn_20140377_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ssi/2014/377/pdfs/ssipn_20140377_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "asp/2013/11",
      "title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
      "provisions": [
        "section/67"
      ]
    }
  ],
  "changes_made_to": 15,
  "changes_made_to_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/changes.json",
  "changes_made_by": 31,
  "changes_made_by_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/377",
    "retrieved_at": "2026-10-28T21:31:58.516383+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}