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Land and Buildings Transaction Tax (Scotland) Act 2013

Commencement and short title

Section 70 – Commencement

161.Section 70 provides for the commencement of the Act.

Section 71 – Short title

162.Section 71 sets out the short title of the Act by which it may be cited for legal purposes.

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Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


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