PART 1General

Citation and commencement1

These Regulations may be cited as the Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 and come into force on 1st April 2015.

Interpretation2

1

In these Regulations—

  • “the 2014 Act” means the Revenue Scotland and Tax Powers Act 20142; and

  • “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.

2

In these Regulations, except where otherwise stated a reference to a numbered section is a reference to the section of the Act bearing that number and a reference to a numbered schedule is a reference to a schedule to the Act bearing that number.