Land and Buildings Transaction Tax (Scotland) Act 2013 section 67

Ancillary provision

Section 67 grants the Scottish Ministers a broad power to make additional orders that support, supplement or follow on from the provisions of the LBTT Act.

• Scottish Ministers may make orders containing incidental, supplementary, consequential, transitional or saving provisions related to the LBTT Act.
• These orders can be made where Ministers consider them appropriate for giving full effect to any part of the Act.
• The power extends to modifying existing legislation, including the LBTT Act itself.
• This is a broad enabling power designed to ensure the Act operates effectively and that any gaps or unforeseen issues can be addressed without requiring a new Act of Parliament.