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Statutory Instruments of the Scottish Parliament |
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You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015 No. 71 URL: http://www.bailii.org/scot/legis/num_reg/2015/ssi_201571_en_1.html |
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Scottish Statutory Instruments
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(1) and all other powers enabling them to do so.
1. 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. In article 3 of the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014(2), in both the title and paragraph (1) after "entered into" insert "on or".
JOHN SWINNEY
A member of the Scottish Government
St Andrew's House,
Edinburgh
18th February 2015
(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.
