Consultations on the proposed secondary legislation for Land and Buildings Transaction Tax and on proposed sub-sale development relief took place in 2014.
The first Commencement Orders for the two tax specific Acts and the Revenue Scotland and Tax Powers Act were laid before the Scottish Parliament on the 27 October and are available at The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) Order 2014. The second Commencement Order for LBTT is available at The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 2) Order 2015.
Scottish Statutory Instruments (SSIs)
A number of SSIs for LBTT have now been laid in Parliament: