The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015

Scottish Statutory Instruments

2015 No. 126

Land And Buildings Transaction Tax

The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015

Made

17th March 2015

Coming into force

1st April 2015

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

In accordance with section 68(2)(b) and (k)(2) of that Act a draft of this Order has been laid before and approved by resolution of the Scottish Parliament.

(2)

Section 68 is amended by paragraph 9(16) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).