The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014

Scottish statutory instruments 375 2014

Format:

Corporate Author:

Scotland

Publisher:

TSO (The Stationery Office)

Enabling power: Land and Buildings Transaction Tax (Scotland) Act 2013, s. 42 (1), sch. 8 paras 11 (1), 20, 21 (5) (6). Issued: 24.12.2014. Made: 17.12.2014. Laid before the Scottish Parliament: 19.12.2014. Coming into force: 01.04.2015. Effect: None. Territorial extent and classification: S. General.