The Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014 No. 350

Citation, commencement and interpretation

1.—(1) This Order may be cited as the Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014 and comes into force on 1st April 2015.

(2) In this Order, “the LBTT(S) Act 2013” means the Land and Buildings Transaction Tax (Scotland) Act 2013.