The Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014
The Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Type: Scottish Statutory Instrument
Year: 2014
Number: 376
Made: 2014-12-17
Coming into force: 2015-04-01
Last ingested: 2026-06-12 from legislation.gov.uk.
Explanatory note
Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.
This Order is made under the powers conferred by section 67(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013 (“the 2013 Act ”).
Article 2 gives the Keeper of the Registers a statutory power in relation to applications for registration of a document in the Books of Council and Session. Applications must provide any information reasonably required by the Keeper to enable compliance with the Keeper’s duty under section 43(1) of the 2013 Act.