FCCS052018R9
Report on LBTT Subordinate Legislation considered on 13 June 2018
Land and Buildings Transactions Tax Subordinate Legislation
At its meeting on 13 June 2018 the Committee took evidence from Derek Mackay, Cabinet Secretary for Finance and the Constitution, in relation to two pieces of subordinate legislation-
The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018ihttp://www.legislation.gov.uk/sdsi/2018/9780111039151/pdfs/sdsi_9780111039151_en.pdf
The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018iihttp://www.legislation.gov.uk/sdsi/2018/9780111039168/pdfs/sdsi_9780111039168_en.pdf
The Official Report of the evidence sessions is available on the Committee's website.iiihttp://www.parliament.scot/parliamentarybusiness/report.aspx?r...