The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland)...
This Order amends the Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014 to apply article 3 to contracts entered into on 1st May 2012 as well as those entered into...
View ArticleThe Land and Buildings Transaction Tax (Addition and Modification of Reliefs)...
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 in relation to reliefs from land and buildings transaction tax.
View ArticleThe Landfill Tax (Scotland) Act 2014 (Commencement No. 3 and Transitional...
This Order brings the Landfill Tax (Scotland) Act 2014 (“the Act”) into force on 1st April 2015 (so far as it is not already in force).
View ArticleThe Aquaculture and Fisheries (Scotland) Act 2007 (Fixed Penalty Notices)...
This Order makes provision for fixed penalty notices which are provided for in sections 25 to 31 of the Aquaculture and Fisheries (Scotland) Act 2007 (“the Act”).
View ArticleThe Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No....
This Order brings into force the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the LBTT(S) Act 2013”) on 1st April 2015, including the charge to land and buildings transaction tax in...
View ArticleThe Land and Buildings Transaction Tax (Sub-sale Development Relief and...
This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the Act”) to insert a new schedule 10A which provides for a targeted relief. The targeted relief is to provide relief from...
View ArticleThe Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland)...
This Order specifies the first tax rates and tax bands for land and buildings transaction tax, which is introduced by the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the LBTT(S) Act 2013”)...
View ArticleThe Local Government Finance (Scotland) Amendment Order 2015The Local...
This Order amends the Local Government Finance (Scotland) Order 2015 by replacing Schedule 1 to that Order with the Schedule 1 set out in Schedule 1 to this Order and by replacing Schedule 2 to that...
View ArticleThe Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015The...
This Order specifies the first standard rate and lower rate for Scottish landfill tax. The standard rate is £82.60 and the lower rate is £2.60. Tax is to be calculated by reference to the weight and...
View ArticleThe Scottish Landfill Tax (Administration) Amendment Regulations 2015The...
These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015. Regulations 10 and 11 make provision for the purposes of the Scottish landfill tax in relation to weigh bridges for...
View ArticleThe Scottish Landfill Tax (Exemption Certificates) Order 2015The Scottish...
This Order comes into force on 1st April 2015. It provides that exemption certificates may be issued by Revenue Scotland to the Scottish Environment Protection Agency, Scottish local authorities and...
View ArticleThe Lands Tribunal for Scotland Amendment (Fees) Rules 2015
These Rules amend the Lands Tribunal for Scotland Rules 1971 from 30th June 2015.
View ArticleThe Advice and Assistance (Assistance by Way of Representation) (Scotland)...
These Regulations amend the Advice and Assistance (Assistance by Way of Representation) (Scotland) Regulations 2003 (“the Principal Regulations”). They add applications under the Double Jeopardy...
View ArticleThe Land and Buildings Transaction Tax (Open-ended Investment Companies)...
These Regulations make provision for the exemption from land and buildings transaction tax of land transactions transferring property on the conversion of an authorised unit trust to, or its...
View ArticleThe Legal Aid (Miscellaneous Amendments) (Scotland) Regulations 2015
These Regulations amend the Civil Legal Aid (Scotland) (Fees) Regulations 1989, the Criminal Legal Aid (Scotland) (Fees) Regulations 1989, the Criminal Legal Aid (Scotland) Regulations 1996 and the...
View ArticleThe Community Empowerment (Scotland) Act 2015 (Commencement No. 2) Order 2015
This Order brings into force certain provisions of the Community Empowerment (Scotland) Act 2015 (“the Act”).
View ArticleThe Civil Legal Aid (Scotland) (Miscellaneous Amendments) Regulations 2015
These Regulations amend the Civil Legal Aid (Scotland) (Fees) Regulations 1989 and the Civil Legal Aid (Scotland) Regulations 2002.
View ArticleThe Air Weapons and Licensing (Scotland) Act 2015 (Commencement No. 1) Order...
This Order commences certain provisions in Parts 1 (air weapons), 2 (alcohol licensing) and 3 (civic licensing) of the Air Weapons and Licensing (Scotland) Act 2015 (“the Act”).
View ArticleThe Community Right to Buy (Scotland) Regulations 2015
These Regulations make provision in connection with the community right to buy under Part 2 of the Land Reform (Scotland) Act 2003 (“the Act”).
View ArticleThe Community Empowerment (Scotland) Act 2015 (Commencement No. 3 and...
This Order brings into force certain provisions of the Community Empowerment (Scotland) Act 2015 (“the Act”).
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