Citation and commencement
1.—(1) This Order may be cited as the Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014.
(2) This Order comes into force on 1st April 2015.
Registration in the Books of Council and Session
2. The Keeper of the Registers of Scotland need not accept an application for registration in the Books of Council and Session of a document effecting or evidencing a notifiable transaction (within the meaning of section 30 of the Land and Buildings Transaction Tax (Scotland) Act 2013) unless that application provides any information reasonably required by the Keeper to enable compliance with the Keeper’s duty under section 43(1) of that Act.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
17th December 2014