Delegated Powers and Law Reform Committee

Meeting date: Thursday, March 3, 2016

Official Report 252KB pdf

Land and Buildings Transaction Tax (Amendment) (Scotland) Bill: After Stage 2

I welcome members to the ninth meeting in 2016 of the Delegated Powers and Law Reform Committee, and I ask that mobile phones be switched off.

The purpose of the only item on the agenda is for the committee to consider the delegated powers provisions in the Land and Buildings Transaction Tax (Amendment) (Scotland) Bill as amended at stage 2.

There is one amended power and one new power. The amended power fulfils the committee’s recommendation at stage 1, as the power is now subject to the provisional affirmative procedure rather than the negative procedure.

Does the committee agree to report that it is content with the delegated powers in the bill as amended at stage 2?

Members indicated agreement.

Thank you very much.