Official Report 384KB pdf
Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 (SSI 2014/377)
Articles 3 and 4 of the order do not implement the Scottish Government’s intention to additionally make transitional provision for contracts for land transactions that were entered into on 1 May 2012. Does the committee therefore agree to draw the order to the Parliament’s attention on reporting ground (i) as the drafting of articles 3 and 4 appears to be defective?
Members indicated agreement.
Does the committee agree to note, however, that the Scottish Government has undertaken to correct that by laying an amending instrument that will come into force on 1 April 2015—the same day as the order?
Members indicated agreement.
Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (SSI 2014/375)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.
Civil Jurisdiction and Judgments (Amendment) (Scotland) Regulations 2015 (SSI 2015/1)
No points have been raised by our legal advisers on the regulations. Is the committee content with them?
Members indicated agreement.