The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014

1. Introductory Text

2. 1. Citation, and commencement

3. 2. Interpretation

4. 3. Contracts entered into before 1st May 2012

5. 4. Contracts entered into after 1st May 2012 but before the commencement date

6. 5. Alternative property finance relief

7. 6. Alternative finance investment bonds

8. 7. Transfers of partnership interest pursuant to earlier arrangements

9. 8. Withdrawal of money etc. from partnership after transfer of a chargeable interest

10. 9. Partnership share attributable to partner

11. 10. Overlapping leases

12. 11. Assignation of lease granted prior to the commencement date /withdrawal of relief

13. 12. Variation of lease treated as grant of new lease

14. 13. Extension of lease treated as grant of new lease

15. Signature

16. Explanatory Note