Land and Buildings Transaction Tax (Scotland) Act 2013

[^key-8e178c0d2082f18883c44c5ea521a945]: Sch. 11 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-f56c13bf6a3526826fe482c7ab6a077e]: Sch. 11 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9b79878bfefc5d99c4f3115c06593f3a]: Sch. 11 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8a43bc42e42fba236bab7605f237bc75]: Sch. 11 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-03943780fe73f15fd872b56e98d5e35f]: Sch. 11 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c03068468f7353108488fb898a14432e]: Sch. 11 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-6bcd36cd873031e97430b1c04d22b261]: Sch. 11 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-e42a81f3d5127b081dcc6d83deb762e6]: Sch. 11 para. 24 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-f044514c0728994d18c1adc05dc4963c]: Sch. 11 para. 25 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d89797f1a4536a6e2f7e204499096294]: Sch. 11 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-094fb888096bf3164457b3218f77c721]: Sch. 11 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-6abb5acfefb7c2e8c2935300e657afac]: Sch. 11 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-98a0a5c6f9bf4dfe327aeccb8a658a9e]: Sch. 11 para. 29 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-31a7c64a91dd1b33eaae6f9bb89a50a6]: Sch. 11 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-163cc24e062e594bc37f61b939730d7e]: Sch. 11 para. 31 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5047ff84c8e3900701a55bf3303d2d80]: Sch. 11 para. 32 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3bb167d0a4a9f0a91c1f574afac80cad]: Sch. 11 para. 33 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-846e0be3fffd537ee0d9fa3ba8faddae]: Sch. 11 para. 34 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0b9fd92685e8147d00a64c618e97e43a]: Sch. 11 para. 35 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c6c87a446eff166c5c8aa0a71be44465]: Sch. 11 para. 36 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-bf66785202084216aa760952021abcf0]: Sch. 11 para. 37 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-aa5a204bc935e2d69db6a9c7509475d1]: Sch. 11 para. 38 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8b1e9fbf9a7800bac985e52db82cee6e]: Sch. 11 para. 39 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-663155de4550b5aab5d56c752378a34c]: Sch. 11 para. 42 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-bdd4985b074b57a06a5b7f199c2f6015]: Sch. 12 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9ad2ee9c655688a2670bbc3ecb75221f]: Sch. 12 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-91b3223efb6118b3ca1ce66d45130526]: Sch. 12 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c4dcdd129da7805d4da3c4d656fa0a44]: Sch. 13 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-1224fefaad18e85e757c31e4d7354fa4]: Sch. 13 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-36d7c58ab34f538e51bac86a23a78a99]: Sch. 13 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-b94125f2f956af88cabd21c00a3fbc39]: Sch. 13 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-71de1172061bdc6a8e63d155eb62aff6]: Sch. 13 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9cdf3ac93966384237dd6daf053fa915]: Sch. 13 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-48b35303da9cf864415d8c1673409db3]: Sch. 13 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-4284be62a3203d32186000d71a80d63f]: Sch. 13 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-aa06841ee2a9a8937ae0c44a98a4dedb]: Sch. 13 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-449642af7dae89fd2fa6a4f0fd0e3601]: Sch. 13 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-09d3eba6f3b5348ac942ac3139c898df]: Sch. 13 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-56e5f1bd6ed4a6f73a3effcf68ca7dd5]: Sch. 13 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-37d9378ce005fb48d0bfa636f8275f61]: Sch. 13 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-a7ebd3db75d635c854fffa05628aa0f9]: Sch. 13 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-54e2e329d83593436a0ade5ec5f5daa9]: Sch. 13 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-fe5ccd43418710596537df56e1eb822d]: Sch. 13 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-e21fcd39801f3b408c6f430124b3b24d]: Sch. 14 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-329f27f33c07d10325d8303e5248fe6a]: Sch. 14 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-e8e7bfa18bd0a05987a76a544993d807]: Sch. 14 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0529f2d50548fca7b139330c7a7d10c0]: Sch. 15 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d04b8cb447549a249bb3ec3a97571b25]: Sch. 15 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-a6cb2044f01123fa8bbdda1f18e3d8cb]: Sch. 15 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c69e5f97d883d74d80f7d6d4b69e7c52]: Sch. 15 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-a81ce472b48b3415836ebfa463abadde]: Sch. 15 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-291f888842788eec86dd712c77faa4ab]: Sch. 16 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3675ee03040a8e42a68eb42fd3fc789b]: Sch. 16 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-a96770fffda81421ae12459e7bbcae35]: Sch. 16 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d344c88e508902461dcbf6e37e0831f8]: Sch. 16 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8658c9c0e35204f62e776a87f1b3010b]: Sch. 16 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8b43d5e0af3c57aeaeb277d0ac08178f]: Sch. 16 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-fe625c750f83f51d05f208d1985cee48]: Sch. 17 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-61d1dd0e68a0b52694e133d6139cc7cc]: Sch. 17 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-b21a658c21f95e1b776755b27c0e7075]: Sch. 17 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-b62db87ba513336be3c8f025c0e198ac]: Sch. 17 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d5a1ae6dc18a0e4b25daabccbbd3174d]: Sch. 17 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-207145cdd98218b570c1138166ea4467]: Sch. 17 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d76d81b1788f6b0073fd1d9b9d9d6ba5]: Sch. 17 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d79f2949a7ab008d289623d0f50f3d3b]: Sch. 17 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9453ba530d56fcef9c1df76dc0d78b5e]: Sch. 17 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-67fbe55450ec5f8d3356778c3e680f9d]: Sch. 17 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0d40f0591c29551ccfe9a7418c9fa115]: Sch. 17 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3bfc60e698cda6500e4d5035b5624047]: Sch. 17 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-a05725e7750c51d12bf44a5762007c53]: Sch. 17 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-91f03ba286d8cfffdabf13a66896eed6]: Sch. 17 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5300da74a4cf87d13f0df7cb049c1c01]: Sch. 17 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-7648ece97c1641387519b179a88edaa3]: Sch. 17 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-827db3164eec3af199ec341104f14787]: Sch. 17 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-134a7c59d7d2d7f906ca4ff1a20c9867]: Sch. 17 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3c45e376d74af592f7935fd31dc9d021]: Sch. 17 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-d9443ca1dc7592d5d9e9b22f417afa41]: Sch. 17 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-63e9d52f0db409a49dd7b9ca814d53cf]: Sch. 17 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3e447a854dd1c9a60665b33a6e30040a]: Sch. 17 para. 24 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-71b5bf37db802f5031c1ff511d03b539]: Sch. 17 para. 27 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-065936c7dd11df3212f4410515de82f0]: Sch. 17 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-a1435ebd3c08d7dbe077cfb1fefcd9f8]: Sch. 17 para. 29 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-aa78b5313e91876c5d8bff25e9ac0a0a]: Sch. 17 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5fe9875c30ba09d6c256755a8b13b8c5]: Sch. 17 para. 31 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-30d3b3097d244b1ec08cccda639ebab6]: Sch. 17 para. 32 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-fd6ff44c4a165d9a3c43580467503b2d]: Sch. 17 para. 33 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-6a69881b799ad1b3c1784ffee4437bdf]: Sch. 17 para. 34 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c6fb5085d937fb2b9f4cd4b4890f494b]: Sch. 17 para. 36 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8c967c156d9a5441f4b359e79defb691]: Sch. 17 para. 37 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-1346f0899f71f11bb1d2d0c143ecf07a]: Sch. 17 para. 39 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-fa639e4653883e8552396af2ebc12406]: Sch. 17 para. 40 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8ba88f0862f2377f40ec389aea4fafb6]: Sch. 17 para. 41 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-76c81520565c56b84a3f99b10dfec160]: Sch. 17 para. 42 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9f835900181e15d561f07a4456e6a02a]: Sch. 17 para. 43 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0631269c06feace6f1b1d4e5172d1c23]: Sch. 17 para. 44 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-51b9b7b9b95f2bbe3dc0e491c5f6dd65]: Sch. 17 para. 45 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-bc64b8af04abd551c809e17b9653ee02]: Sch. 17 para. 46 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-90e8b3aafe6c841af5387e52bc302eab]: Sch. 17 para. 47 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0869904b2dff991181a6e360a0ecd129]: Sch. 17 para. 48 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-543fdbe21c632b7ecfe7a0a4d97e6b88]: Sch. 17 para. 50 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-2ec614bb253c692a4148922911cceea2]: Sch. 18 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-f5f1a2a71f6e4eb10d759c41d9309211]: Sch. 18 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-1faaabad019e9bb5123e4bd518b85b4d]: Sch. 18 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-075316d1c3e9a0f81a589f9c4577b409]: Sch. 18 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-40526459c3cf643f4876fb3e3738654c]: Sch. 18 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-feb6def7cca39675054bb1ab1a261e31]: Sch. 18 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-b1feb77a5db50bece5524f46ebd63ba3]: Sch. 18 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-e81c2fb9656f769140de6c3f8067e9dc]: Sch. 18 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9f9f999535be364089058f326b56e836]: Sch. 18 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-182d15d57a5fcc1000419939b309e1f4]: Sch. 18 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-2fe86204a050df9d25eaa66e282e3f89]: Sch. 18 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-03503ce5563cac9d348aea06c2206b42]: Sch. 18 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-114f76842154eff42579b5b7e2c4402e]: Sch. 18 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-25000df0d14b7d262370f94f3aee5d18]: Sch. 18 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0212217c349b67a4ad9649c3f96b501b]: Sch. 18 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-6370c9390c8820375f6ff26516f48e22]: Sch. 18 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-22ba781b072a37de0880f70a6225b6bf]: Sch. 18 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-cfd225ae0bc368564a5c84e06ef8a5b4]: Sch. 18 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5321c6cb98258e80cefd03cf739c2bc4]: Sch. 18 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-466836fcfd4ac4669453cc1ed7a49aea]: Sch. 18 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c491f269e7427df57396ee95be354985]: Sch. 18 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-1d530a25c127af0b6d71a5508e1df96b]: Sch. 19 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-363f08b9337a39df2c44044e6cb17fc8]: Sch. 19 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-656754c7f5c9c991a4ad9ba6199c9705]: Sch. 19 para. 4 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-7adeeb105c3030774c48ae250bfcd85f]: Sch. 19 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3ca0fceb3e75c104cafb2dc93c33e8cc]: Sch. 19 para. 6 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9fae073a2e9c6441e29612067fbf791f]: Sch. 19 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-7aca298c901e933c3b107b573bf990c9]: Sch. 19 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-3942dbd24652d2f9ca8f17930e0fe615]: Sch. 19 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-578f7ceaa1a611e37a5e151c18ee0488]: Sch. 19 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-f319e6f06b797f6fc2495a42d88e4145]: Sch. 19 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-130c0a7568867ab1bdf197492ddb26dc]: Sch. 19 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9088492a653762f7f33af0067923e1e4]: Sch. 19 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-fe3f54a33178d8e713f977113f35c76f]: Sch. 19 para. 14 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-e6a8b04eba1b39a11c4b4b2864f7066c]: Sch. 19 para. 15 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-cf98ad110fa2ab8b81c2bc2bab967507]: Sch. 19 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8424963de2e6f0f7a50c2858eae8b69b]: Sch. 19 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-50501835c0439fe44c0d8da76309772e]: Sch. 19 para. 18 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-8631a338cb9e87b58bd46a839a4af58f]: Sch. 19 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5ee4dbe9c1fa82da9b1abdee228b5a12]: Sch. 19 para. 20 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-2462fd19e9590fa70b60268ec58478f5]: Sch. 19 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-0775e79e923e112128352762e50bba5c]: Sch. 19 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-c99c7d0523719544c2730b62f6099991]: Sch. 19 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-46101bee1c89d2f151ef1386958ff882]: Sch. 19 para. 26 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5a36a86ec5efb6cff4f506bf0edda819]: Sch. 19 para. 28 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9a7764dd1722ba3964d95ee8c7ba911d]: Sch. 19 para. 29 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-7d709e12df5494d56a7db4909ce71291]: Sch. 19 para. 30 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-9895f427dda208f117e519cfedca60eb]: Sch. 9 para. 1 substituted (1.4.2015) for paras. 1-3 by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(4)

[^key-02bf761ed81d4001dee15bc72c297b4f]: Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)

[^key-ecefd11a35111cf7e3be2f3a814f8d4a]: Sch. 10A 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) , 7 , Sch.

[^key-b84392918d9f57aee409a0c243731917]: Schs. 13A, 13B 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(5)

[^key-25610d6184762cab945ef62879a03efc]: Sch. 11 Pt. 4A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(d) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)

[^key-bb6d988afccd2e89db013adfac240c0e]: Words in sch. 20 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(2)

[^key-7e5ebba50c8498d8259df1874f3969f9]: Schs. 16A-16C 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(6)

[^key-f5d47cf22a101bc1437f9c8ae0320e36]: S. 10(5A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(2) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-5a2b8556527369762f8c29a09040d7d5]: S. 11(6A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(3) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-3112a6123055c66bb8cf242c21f53f49]: S. 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

[^key-4bc9d90a6543daa1548e5c4033a455c9]: S. 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)

[^key-60eff032090b9bdd3427b956dac3f001]: Entries 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)

[^key-261a5786f2ba4fc4fbc2b49fcd4671cf]: Entries 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)

[^key-0b475c1531731f4ece7658a8b62a3cc3]: Entry 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

[^key-10baa8184d709149337497bfd06bd00f]: S. 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)

[^key-a840fd0941c7fdb8a288f8d00df6f906]: Words 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)

[^key-deaec4c2e4049fecd5c5e249b3a360e6]: S. 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)

[^key-9f769ee0a2a9c14f38a38e9e4a098a32]: S. 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)

[^key-10b7e744d9aacdb32e1c9901cd9ff004]: S. 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)

[^key-ab248cfbf83011f2dad07a59492c66e3]: S. 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)

[^key-7ba1fa36f3fe0cdfbd9f129f236c46e6]: S. 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)

[^key-cce2ec96e5a4f8fafc73db1ecd8c3a02]: S. 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)

[^key-01653e42f4eb0dfa4b557e61dcfa2f1e]: S. 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

[^key-881c650bd7ce149d17858cbfb09e3549]: Entry 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)

[^key-576095c9bf5ac81ad5bb9dafa8f13bb5]: S. 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)

[^key-b3d815cce5f6cdf1c6700bc17795080e]: Sch. 2 para. 17(2)(c) substituted (1.4.2015) by The Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014 (S.S.I. 2014/351), arts. 1, 2

[^M_F_e6a3a6a3-9386-4934-e45c-090b8002ceb6]: Sch. 5 paras. 11, 12 substituted (1.4.2015) by S.S.I. 2015/123, arts. 1, 8

[^key-fc06d4aecc396af6bef656ac0e9caab1]: Words in Sch. 6 para. 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(3)(a)

[^key-8f590531093d3788a95a27745118db6a]: Word in Sch. 6 para. 2(b)(iii) substituted (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(3)(b)

[^key-6f81dfc96a7edf8af4fe44bb40260a62]: Words in Sch. 10 para. 1(2) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(20)(a) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-4ee5813c7d972b8983ba782fb9ebba66]: Words in Sch. 11 para. 1(2) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(21)(a) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-d3a7dedff23d452e8449c8458003474c]: Sch. 17 para. 35(3A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(22)(a)(ii) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-5b9818d3e5cec930532d626db86d60e6]: Word in Sch. 17 para. 38(4) substituted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(22)(b) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-fccd92013a5e562625a43cf58ac32948]: Sch. 19 para. 25(7A) inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(23) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^M_I_9abcdc52-27eb-4fdd-b007-f969de355b7b]: Sch. 5 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^M_I_88b5f1e1-b859-4946-cccd-3da1c403f25d]: Sch. 5 para. 12 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^M_I_a036a445-8bb7-4bec-bfe4-23adb297dde8]: Sch. 9 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

[^key-5229364daa797f7130f08fa977767c3a]: S. 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)

[^key-f4112bde82df6cb10f10e1ed9842fcc4]: S. 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)

[^key-818fe4788e6e4024c3aa707a4a096c5b]: S. 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)

[^key-65297f63393c7e7a652e3d52ae612238]: S. 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)

[^key-1bf3b3137e12d2434635bbc07388f815]: Words in sch. 5 para. 10 inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(i), 5(2) (with s. 3)

[^key-802c087472b96d337518ac15cb473936]: Words in sch. 5 para. 11 inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(iii), 5(2) (with s. 3)

[^key-c60ff0cc3f416055bc12a768b14f4eab]: Words in Sch. 5 para. 13 inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(iv), 5(2) (with s. 3)

[^key-10a88f9c3479ad641ba4ec49fde5352f]: Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)

[^key-6b1bd25b2e26c119b15a2534780d51f7]: S. 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)

[^key-fddf9e5514df7e5f240120d7bd173c56]: Sch. 5 para. 10A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 2(1)(d)(ii), 5(2) (with s. 3)

[^key-8d0792f0ded2343fe4779b828872b009]: Sch. 2A para. 8A and cross-heading inserted by The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233), arts. 1, 3 (with art. 5) (which amendment has retrospective effect from 1.4.2016 by virtue of Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1, 3)

[^key-1261854a80ed235d4c0fdfa8de69d954]: Sch. 2A para. 9A and cross-heading inserted by The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233), arts. 1, 4 (with art. 5) (which amendment has retrospective effect from 1.4.2016 by virtue of Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1, 3)

[^key-5b34d7940e297ad7a72ad0c87782b0d4]: S. 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)

[^key-b73d2a2e4a86b330d615c98ad76d65c4]: Words 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)

[^key-ee0feadbe30bdc524e64cbf8fa66d74d]: Words 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)

[^key-62a75db52094f07d92dbdb1bca1c114f]: Words in sch. 10 para. 4 substituted (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(2) (with art. 3) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))

[^key-2b0cc624d71230cb88d91bd0a607c348]: Sch. 10 para. 13(a)(b) substituted for words in sch. 10 para. 13 (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(4) (with art. 3) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))

[^key-96d68ddcda2752b967dda5902b617a26]: Sch. 10 para. 10A inserted (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(3) (with art. 3) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))

[^key-afde32dafe9f933b076be638196b4c69]: Sch. 10 para. 15A inserted (30.6.2018 with effect in accordance with 2024 asp 14, s. 60) by The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I. 2018/222), arts. 1(1), 2(5) (with art. 3) (as amended (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60, 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c))

[^key-6f95a37528b87e668b7f8933b6fe233c]: Sch. 4A inserted (30.6.2018) by The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 (S.S.I. 2018/221), art. 1(1), sch. (with art. 6)

[^key-334c3e2c6efa475e9543661a8a3a9a6c]: Words in sch. 20 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(2) (with art. 6)

[^key-bc45b1a36438e9d67cb8edb30475ba51]: Words in s. 68(2)(ja) inserted (27.5.2020) by Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 4 para. 6(2) (with s. 9)

[^key-6f77446f0e3f66d58ab9dff43d41d8de]: Sch. 2A para. 19(3A)-(3D) inserted (27.5.2020) by Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 4 para. 6(3)(b) (with s. 9)

[^key-d77ef841e72e4dbfe777b19e78fdd448]: Words in sch. 2A para. 20(1) inserted (27.5.2020) by Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 4 para. 6(3)(c) (with s. 9)

[^key-29ff0c4964dc9ef1ad1d3f6e4b7013d5]: Sch. 2A para. 8B and cross-heading inserted (27.5.2020) by Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 4 para. 6(3)(a) (with s. 9)

[^key-294732fdbdbae3c505f373d8b70ddb5f]: Words in sch. 1 para. 4(a) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 58(a); S.I. 2022/283, reg. 2

[^key-b8ccb5d8e8bcd07d4806190bcd03615c]: Words in sch. 1 para. 4(b) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 58(b); S.I. 2022/283, reg. 2

[^key-33e613f8c23dec5ac8f924105b68fa6d]: Word in s. 33(1)(e) repealed (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(3)(a)

[^key-3f80e6721364605af8f3516580d977c9]: S. 33(1)(g) and word inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(3)(b)

[^key-8d1dd8bb9419224d85288413e8cd9802]: S. 33(4)(g) inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(3)(c)

[^key-7f33ecfab1cc388223b21180a1b92da0]: Sch. 16D inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), art. 1(1), sch.

[^key-609e6d0e7867b4edd02f365507ee4fb4]: Words in s. 27(1) inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(2)

[^key-1fd54c829bfea2252cfc4c3a999de13b]: S. 58(hb) inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(4)

[^key-9d8a60d19975930e0c50493b186a2fc3]: Sch. 19 para. 27(3)(g) inserted (1.10.2023) by The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (S.S.I. 2023/280), arts. 1(1), 2(6)

[^key-f94cd844cdd14b483a15b42f40d7ce57]: Sch. 2A paras. 9B, 9C and cross-headings inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 8

[^key-1479fad08a8f3b90254ca52733f7a8c4]: Sch. 6A inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), art. 1, sch.

[^key-8e60223e48ecd572b15331da00f35ef0]: Words in s. 27(1) inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 2

[^key-664c3d9bf4f6e7be863d7ff4404980a5]: Word in sch. 2A para. 2(2)(a) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 5(2)(a)

[^key-a37b46ca76e392e2cf569ed8f0322444]: Word in sch. 2A para. 2(2)(b) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 5(2)(b)

[^key-239346817265e8b11c2e8613b4877e32]: Sch. 2A para. 6(1A) inserted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(a)

[^key-4b11ae9a6906590c54a2e9dda3beabc6]: Words in sch. 2A para. 6(2) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(b)

[^key-fce2f419251828d32e44f4e5e3f3b3a7]: Words in sch. 2A para. 6(4) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 6(c)

[^key-0f7f0968b266237efcfd83c64dbe4926]: Word in sch. 2A para. 8(1)(a) substituted (1.4.2024) by The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 (S.S.I. 2024/104), arts. 1, 7(2)(a)