Scottish Statutory Instruments
2015 No. 71
Land And Buildings Transaction Tax
The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015
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.
Citation and commencement
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.
Amendment of Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014
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
EXPLANATORY NOTE
(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.