Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section 68
Subordinate legislation
Section 68 sets out the parliamentary procedures that apply when the Scottish Ministers make orders or regulations under the LBTT Act, including which instruments require the highest level of scrutiny and which can take effect immediately subject to later approval.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.