The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014
1
Citation, and commencement
2
Interpretation
3
Contracts entered into on or before 1st May 2012
4
Contracts entered into after 1st May 2012 but before the commencement date
5
Alternative property finance relief
6
Alternative finance investment bonds
7
Transfers of partnership interest pursuant to earlier arrangements
8
Withdrawal of money etc. from partnership after transfer of a chargeable interest
9
Partnership share attributable to partner
10
Overlapping leases
11
Assignation of lease granted prior to the commencement date /withdrawal of relief
12
Variation of lease treated as grant of new lease
13
Extension of lease treated as grant of new lease
2014 No. 377

Land And Buildings Transaction Tax

The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014
Made
17th December 2014
Laid before the Scottish Parliament
19th December 2014
Coming into force
1st April 2015
The Scottish Ministers make the following Order in exercise of the powers conferred by section 67(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013 and all other powers enabling them to do so.
2013 asp 11.