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SPICe briefings Date published: 14 October 2025

Contract (Formation and Remedies) (Scotland) Bill - Part 1 - Formation of contract

The Explanatory Notes clarify that this: 30. ... does not however change the rule that contracts and other obligations, as distinct from offers, generally continue to bind the estates of parties to such obligations who happen to die during their currency. Scottish Parliament. (2025, October 2).
Committee reports Date published: 10 January 2025

Subordinate Legislation: The Land and Buildings Transaction Tax (Additional Amount: Transactions relating to second homes etc.) (Scotland) Amendment Order 2024

FPAS062025R1 Subordinate Legislation: The Land and Buildings Transaction Tax (Additional Amount: Transactions relating to second homes etc.)
Last updated: 25 May 2022

SPBill15PMS062022accessible

A full account of the SLC engagement with interested parties is set out in its Business and 35 Regulatory Impact Assessment for the Bill . 271. A draft Moveable Transactions (Scotland) Bill was published on the SLC website for comment in July 2017.
Committee reports Date published: 10 January 2025

Subordinate Legislation: The Land and Buildings Transaction Tax (Additional Amount: Transactions relating to second homes etc.) (Scotland) Amendment Order 2024 - The draft Order

The draft Order Land and Buildings Transaction Tax (LBTT) is payable on transactions of residential and non-residential properties and land.
SPICe briefings Date published: 19 December 2022

Budget 2023-24 - Land and buildings transaction tax

This supplement is only payable on residential transactions where the acquiring party owns more than once residence once the transaction is complete.
Last updated: 2 November 2021

Minutes of the CPG on Accident Prevention and Safety Awareness meeting of 8 June 2021

These super-strong magnets are used in a variety of products and there is a growing body of evidence which demonstrates the serious dangers these can pose to children.
SPICe briefings Date published: 10 February 2020

Scottish Budget 2020-21 - Land and Buildings Transaction Tax

Land and Buildings Transaction Tax Land and Buildings Transaction tax has been devolved to the Scottish Parliament since April 2015 and replaced UK Stamp Duty Land Tax.
SPICe briefings Date published: 1 February 2018

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill - What does this legislation do?

The Bill and the costs outlined in the Financial Memorandum (FM) (see section below) therefore, covers transactions where: the contract for the purchase transaction was entered into between 28 January 2016 and 19 May 2017 inclusive, or the effective date of the purchase transaction was a date between 1 April 2016 and 29 June 2017 inclusive.
Official Report Meeting date: 25 September 2024

Economy and Fair Work Committee 25 September 2024

Can I ask a very quick question, convener? If it is very brief. It will be super quick. The next question is for the investment bank.
Last updated: 22 May 2023

PE1859_LL

In 2006 I had a beautiful, rare and valuable eagle die after eating from a deer gralloch.

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