24 March 2016
1.These Notes have been prepared by the Scottish Government in order to assist the reader of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (the “2016 Act”). They do not form part of the 2016 Act and have not been endorsed by the Parliament.
2.The Notes should be read in conjunction with the 2016 Act . They are not, and are not meant to be, a comprehensive description of the 2016 Act. So where a section or schedule, or a part of a section or schedule, does not seem to require any explanation or comment, none is given.