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.
(1)
(2)
Section 68 is amended by paragraph 9(16) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).