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

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.

Back to top