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Scottish Statutory Instruments

2020 No. 24

Land And Buildings Transaction Tax

The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment Order 2020

Approved by the Scottish Parliament

Made

at 2.15 p.m. on 6th February 2020

Laid before the Scottish Parliament

at 4.00 p.m. on 6th February 2020

Coming into force

7th February 2020

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