Introduction
1.These Explanatory Notes have been prepared by the Scottish Government in order to assist the reader of the Act(1) and to help inform debate on it. They do not form part of the Act and have not been endorsed by the Parliament.
2.The Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or schedule or part of a section or schedule does not seem to require any explanation or comment, none is given.
1
Link to Land and Buildings Transaction Tax (Scotland Act) 2013: http://www.legislation.gov.uk/asp/2013/11/contents/enactedBack [1]