Source: http://www.legislation.gov.uk/asp/2013/11/body
Timestamp: 2019-04-19 21:20:46
Document Index: 100782498

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'ART 3', 'art. 2', 'art 3', 'art. 6', 'art. 2', 'art. 2', 'art. 6', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'ART 4', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'ART 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'ART 7', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 6', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013.
I3S. 3 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I4S. 4 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I5S. 5 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I6S. 6 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I7S. 7 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I8S. 8 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I9S. 9 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I10S. 10 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I11S. 11 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I12S. 12 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I13S. 13 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I14S. 14 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
CHAPTER 3SChargeable transactions and chargeable consideration
I15S. 15 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
16Exempt transactionS
I16S. 16 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I17S. 17 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
Contingent, uncertain or unascertained considerationS
18Contingent considerationS
I18S. 18 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I19S. 19 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
20Contingent, uncertain or unascertained consideration: further provisionS
I20S. 20 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
Annuities etc.S
21Annuities etc.: chargeable consideration limited to 12 years' paymentsS
I21S. 21 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
Deemed market valueS
I22S. 22 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
23Exceptions from deemed market valueS
I23S. 23 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
PART 3 SCalculation of tax and reliefs
Amount of tax chargeableS
24Tax rates and tax bandsS
(1)The Scottish Ministers must, by order, specify the tax bands and the percentage tax rates for each band—
(a)for residential property transactions, and
(b)for non-residential property transactions.
(2)An order under subsection (1) must specify, in the case of each type of transaction—
(a)a nil rate tax band and at least two other tax bands,
(3)A transaction is a residential property transaction if—
(4)A transaction is a non-residential property transaction if—
(b)where the transaction is one of a number of linked transactions, the main subject-matter of any transaction consists of or includes such an interest.
(5)In the case of a transaction for which the whole or part of the chargeable consideration is rent, see paragraph 3 of schedule 19 (leases) for the tax rates and tax bands applicable to such consideration.
I24S. 24 in force at 7.11.2014 by S.S.I. 2014/279, art. 2, Sch.
25Amount of tax chargeableS
(1)The amount of tax chargeable in respect of a chargeable transaction is to be determined as follows.
Step 1 For each tax band applicable to the type of transaction, multiply so much of the chargeable consideration for the transaction as falls within the band by the tax rate for that band.
(2)In the case of a transaction for which the whole or part of the chargeable consideration is rent this section has effect subject to schedule 19 (leases).
[F3(za) schedule 2A (additional amount: transactions relating to second homes etc. ), ]
[F4(zb)schedule 4A (first-time buyer relief),]
(a)schedule 5 (multiple dwellings relief),
(b)schedule 9 (crofting community right to buy relief),
[F5(ba)schedule 10A (sub-sale development relief),]
(c)Part 3 of schedule 11 (acquisition relief).
F3S. 25(3)(za) inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(a), 5(2) (with s. 3)
F4S. 25(3)(zb) inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), arts. 1(1), 2 (with art. 6)
F5S. 25(3)(ba) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 2
I25S. 25 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
26Amount of tax chargeable: linked transactionsS
Step 1 For each tax band applicable to the type of transaction, multiply so much of the relevant consideration as falls within the band by the tax rate for that band.
Step 2 Calculate the sum of the amounts reached under Step 1. The result is the total tax chargeable.
Step 3 Divide the chargeable consideration for the transaction by the relevant consideration.
Step 4 Multiply the total tax chargeable by the fraction reached under Step 3. The result is the amount of tax chargeable.
(2)The relevant consideration is the total of the chargeable consideration for all the linked transactions.
(3)In the case of a transaction for which the whole or part of the chargeable consideration is rent this section has effect subject to schedule 19 (leases).
[F6(za) schedule 2A (additional amount: transactions relating to second homes etc. ), ]
F6S. 26(4)(za) inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(b), 5(2) (with s. 3)
I26S. 26 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
[F726AAdditional amount: transactions relating to second homes etc.S
Schedule 2A makes provision about an additional amount of tax chargeable in respect of certain chargeable transactions.]
F7S. 26A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(2), 5(2) (with s. 3)
ReliefsS
[F8schedule 4A (first-time buyer relief),]
[F9schedule 10A (sub-sale development relief),]
[F10schedule 13A (friendly societies relief),
[F11schedule 16A (visiting forces and international military headquarters reliefs),
[F12(2A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).]
F8Words in s. 27(1) inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), arts. 1(1), 3 (with art. 6)
F9Entry in s. 27(1) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 3
F10Entries in s. 27(1) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93), arts. 1(2), 2(2)(a)
F11Entries in s. 27(1) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93), arts. 1(2), 2(2)(b)
F12S. 27(2A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(4) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
I27S. 27(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.
I28S. 27(1) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2
I29S. 27(2) in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I30S. 27(3)(4) in force at 7.11.2014 by S.S.I. 2014/279, art. 2, Sch.
28Liability for taxS
(1)The buyer is liable to pay the tax in respect of a chargeable transaction.
(a)section 48(2)(c) (joint buyers),
(b)paragraph 3 of schedule 17 (partnerships), and
(c)paragraphs 15 to 18 of schedule 18 (trusts).
I31S. 28 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
PART 4 SReturns and payment
I32S. 29 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I33S. 30 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
C5S. 31 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 12
I34S. 31 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
(b)after the end of that period (if the land transaction return is not so amended), make a claim to the Tax Authority [F13under section 107 of the Revenue Scotland and Tax Powers Act 2014 (asp 16)] for repayment of the amount overpaid.
[F14(2A)For the period allowed for amendment of returns, see section 83 of the Revenue Scotland and Tax Powers Act 2014 (asp 16).]
F13Words in s. 32(2)(b) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(5)(a) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
F14S. 32(2A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(5)(b) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
C6S. 32 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 12
I35S. 32 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
[F15(da)Part 3 of schedule 10A (sub-sale development relief),]
[F16(da)in relation to the withdrawal of sub-sale development relief, the end of the relevant period within the meaning of paragraph 4(3) of schedule 10A,]
F15S. 33(1)(da) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 4(a)
F16S. 33(4)(da) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 4(b)
I36S. 33 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I37S. 34 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
(a)be in the form specified by the Tax Authority, F17...
[F18(c)be made in such manner as specified by the Tax Authority.]
F17Word in s. 35(1) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(6)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
F18S. 35(1)(c) and word inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(6)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
I38S. 35 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I39S. 36 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
F1937AmendmentS
F19S. 37 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(7) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
[F2037ACommunications from taxpayers to the Tax AuthorityS
F20S. 37A inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(8) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
I40S. 38 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I41S. 39 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
CHAPTER 2SPayment of tax
I42S. 40 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
41Application to defer payment in case of contingent or uncertain considerationS
(3)An application under this section does not affect the buyer's obligations as regards payment of tax in respect of chargeable consideration that—
F21S. 41(2) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(9) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
I43S. 41 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
42Regulations about applications under section 41S
I44S. 42 in force at 7.11.2014 by S.S.I. 2014/279, art. 2, Sch.
I45S. 43 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
PART 5 SApplication of act to certain persons and bodies
44Companies and other organisationsS
(1)Everything to be done by an organisation under this Act is to be done by the organisation acting through—
(a)the proper officer of the organisation, or
(b)another person having for the time being the express, implied or apparent authority of the organisation to act on its behalf for the purpose.
(2)Subsection (1)(b) does not apply where a liquidator has been appointed for the organisation.
(a)the proper officer of a company is the secretary, or person acting as secretary, of the company,
(b)the proper officer of an unincorporated association (or of a company that does not have a proper officer within paragraph (a)) is the treasurer, or person acting as treasurer, of the association or, as the case may be, the company.
(4)But, where a liquidator or administrator has been appointed for the organisation, the liquidator or, as the case may be, the administrator is the proper officer.
(5)If two or more persons are appointed to act jointly or concurrently as the administrator of the organisation, the reference to the administrator in subsection (4) is to—
(a)such one of them as is specified in a notice given to the Tax Authority by those persons for the purposes of this section, or
(b)where the Tax Authority is not so notified, such one or more of those persons as the Tax Authority may designate as the proper officer for those purposes.
(6)In this section, “organisation” means—
(b)an unincorporated association.
I46S. 44 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
45Unit trust schemesS
I47S. 45 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I48S. 46 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
47Residential property holding companiesS
(1)The Scottish Ministers may, by regulations, provide for qualifying transfers of interests in residential property holding companies—
(a)to be treated as land transactions, and
(b)to be chargeable transactions.
(2)A “residential property holding company” means a company—
(a)whose sole or main activity is holding or investing in chargeable interests in residential property,
(b)whose property consists of or includes chargeable interests in residential property, and
(c)whose shares are not listed on a recognised stock exchange.
(3)For the purposes of subsection (2)(a) “chargeable interests” includes any interest which would be a chargeable interest but for the fact that it relates to land outwith Scotland.
(4)A “qualifying transfer” is a transfer of an interest in such a company that results in the transferee acquiring the right to occupy some or all of the company's residential property.
(5)Regulations under subsection (1) may in particular make provision, or further provision, about—
(a)the kinds of interest, transfer of which is a qualifying transfer,
(b)the kinds of transfers which are and are not qualifying transfers,
(c)the rights which are rights to occupy a company's residential property for the purposes of such transfers,
(d)the chargeable consideration in the case of such transfers,
(e)the tax bands and tax rates that are to apply to such transfers (including specifying tax bands and tax rates for such transfers),
(f)the person who is to be liable to pay the tax,
(g)the application or disapplication of any reliefs in relation to such transfers.
(6)Regulations under subsection (1) may also provide that, for the purposes of this section, “residential property” includes such other kinds of property as may be specified in the regulations.
(7)Regulations under subsection (1) may modify any enactment (including this Act).
I49S. 47 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
48Joint buyersS
(1)This section applies to a land transaction where there are two or more buyers who are or will be jointly entitled to the interest acquired.
(a)any obligation of the buyer under this Act in relation to the transaction is an obligation of the buyers jointly but may be discharged by any of them,
(b)anything required or authorised by this Act to be done in relation to the buyer must be done by or in relation to all of them, and
(c)any liability of the buyer under this Act in relation to the transaction (in particular, any liability arising by virtue of the failure to fulfil an obligation within paragraph (a)), is a joint and several liability of the buyers.
(3)The general rules are subject to the following provisions—
(a)if a return is required in relation to the transaction, a single return must be made,
(b)the declaration required by section 36(1) or (2)(a) (declaration that return is complete and correct) must be made by all the buyers.
[F22(3A)See also section 247 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc. where joint buyers).]
(a)the provisions of schedule 17 (partnerships), and
(b)paragraphs 15 to 18 of schedule 18 (trusts).
F22S. 48(3A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(10) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
I50S. 48 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
49PartnershipsS
(1)Schedule 17 makes provision about the application of this Act in relation to partnerships.
(2)The Scottish Ministers may, by regulations, modify schedule 17.
I51S. 49 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
50TrustsS
[F23(3)See also section 248 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (reviews, appeals etc.: trustees).]
F23S. 50(3) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(11) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
I52S. 50 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
51Persons acting in a representative capacity etc.S
(a)are responsible for discharging the obligations of the buyer under this Act in relation to the transaction, and
(b)may deduct any payment made by them under this Act out of the assets and effects of the deceased person.
(2)A receiver appointed by a court in the United Kingdom having the direction and control of any property is responsible for discharging any obligations under this Act in relation to a transaction affecting that property as if the property were not under the direction and control of the court.
I53S. 51 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I54S. 52(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.
I55S. 52(1) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2
I56S. 52(2) in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I57S. 53 in force at 7.11.2014 by S.S.I. 2014/279, art. 2, Sch.
PART 7 SGeneral and interpretation
54The Tax AuthorityS
(1)For the purposes of this Act, the Tax Authority is [F24Revenue Scotland ].
F24Words in s. 54(1) substituted (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(a) (with ss. 257-259)
F25S. 54(2) repealed (25.9.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(12)(b) (with ss. 257-259)
F2655Delegation of functions to KeeperS
F26S. 55 repealed (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(13) (with ss. 257-259); S.S.I. 2014/370, art. 2, Sch.
F2756Review and appealS
F27S. 56 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(1), Sch. 4 para. 9(14) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
Linked transactionsS
57Linked transactionsS
(1)Transactions are linked for the purposes of this Act if they form part of a single scheme, arrangement or series of transactions between the same seller and buyer or, in either case, persons connected with them.
(2)Where there are two or more linked transactions with the same effective date, the buyer, or all of the buyers if there is more than one, may make a single return as if all of those transactions that are notifiable were a single notifiable transaction.
(3)Where two or more buyers make a single return in respect of linked transactions, section 48 applies as if—
(a)the transaction in question were a single transaction, and
(4)This section is subject to section 13(1) (exchanges).
I58S. 57 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
[F28(ha)paragraph 17 of schedule 10A,]
F28S. 58(ha) inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 5
I59S. 58 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I60S. 59 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.
I61S. 59 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2
I62S. 60 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
61Meaning of “subject-matter” and “main subject-matter”S
I63S. 61 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
62Meaning of “market value”S
I64S. 62 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
63Meaning of “effective date” of a transactionS
(a)section 10(2) (substantial performance of contract without [F29completion]),
F29Word in s. 63(2)(a) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(15) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
I65S. 63 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
I66S. 64 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
65General interpretationS
[F30“first-time buyer relief” means relief under schedule 4A,]
“personal representatives”, in relation to a person, include that person's executors,
[F31sub-sale development relief” means relief under schedule 10A,]
F30Words in s. 65 inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), arts. 1(1), 4(1) (with art. 6)
F31Entry in s. 65 inserted (1.4.2015) by The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015 (S.S.I. 2015/123), arts. 1(1), 6(1)
I67S. 65 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
66Index of defined expressionsS
I68S. 66 in force at 1.4.2015 by S.S.I. 2015/108, art. 2
67Ancillary provisionS
68Subordinate legislationS
F32(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F33(ja)paragraph 19(3) or (4) of schedule 2A,]
[F35(5)The order is an order under—
(c)paragraph 3 of schedule 19.]
[F36(6A)Subsection (4)(b) is without prejudice to—
(b)the making of a new order.]
F32S. 68(2)(h) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(16)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
F33S. 68(2)(ja) inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(c)(i), 5(2) (with s. 3)
F34S. 68(3)(c) repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(16)(b) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
F35S. 68(5) substituted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(c)(ii), 5(2) (with s. 3)
F36S. 68(6A) inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(16)(c) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
70CommencementS
(1)This section and sections 54,F37... 67, 68, 69 and 71 come into force on the day of Royal Assent.
F37Reference in s. 70(1) repealed (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(17) (with ss. 257-259); S.S.I. 2014/370, art. 2, Sch.