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Scottish Statutory Instruments

2018 No. 372

Land And Buildings Transaction Tax

The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018

Approved by the Scottish Parliament

Made

12th December 2018

Laid before the Scottish Parliament

13th December 2018

Coming into force

25th January 2019

The Scottish Ministers make the following Order in exercise of the powers conferred by section 24(1), paragraph 3 of schedule 19 and paragraph 19(1) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013(1) and all other powers enabling them to do so.