Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014 (S.S.I. No. 376 of 2014).
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LEX-FAOC141001
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This Order, made under section 67(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013, gives the Keeper of the Registers a statutory power in relation to applications for registration of a document in the Books of Council and Session. Applications must provide any information reasonably required by the Keeper to enable compliance with the Keeper’s duty under section 43(1) of the 2013 Act.
Implements: Land and Buildings Transaction Tax (Scotland) Act 2013 (2013 asp 11). (2013-07-31)
