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

Section 5 – Commencement

89.Sections 4 and 6 (short title) of the 2016 Act come into force on the day after Royal Assent. The other provisions of the Act (which would include section 1 inserting new schedule 2A) come into force on the same date or – if later – 1 April 2016. This date is referred to as the “principal commencement date” in the Explanatory Note to section 3 above.

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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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