Explanatory Notes

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

31 July 2013

The Act

Part 8 – Final Provisions

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.