http://www.legislation.gov.uk/uksi/2015/637/article/2/made

The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015

en

King's Printer of Acts of Parliament

2015-07-08

STAMP DUTY LAND TAX

This Order appoints 1st April 2015 as the day on which section 29(4) of the Scotland Act 2012 has effect in relation to land transactions with an effective date on or after that date. The result is the disapplication of UK stamp duty land tax to Scotland in relation to these transactions on or after that date. Land and Buildings Transaction Tax will replace the UK tax in Scotland.