The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015

Made18th February 2015

Laid before the Scottish Parliament20th February 2015

Coming into force1st 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 20131 and all other powers enabling them to do so.

Citation and commencement1.

This Order may be cited as the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015 and comes into force on 1st April 2015.

Amendment of Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 20142.

In article 3 of the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 20142, in both the title and paragraph (1) after “entered into” insert “on or”.

JOHN SWINNEY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

18th February 2015

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 to apply article 3 to contracts entered into on 1st May 2012 as well as those entered into before that date.