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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Section 4 – Ancillary provision

88.Section 4 confers on the Scottish Minister a power to make ancillary provision by regulations in connection with the 2016 Act. The regulations will be subject to negative procedure unless they involve textual amendments to primary legislation in which case affirmative procedure will apply. A comparable power already exists in section 67 of the 2013 Act.

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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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