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.

• Any order or regulation-making power in the Act allows the Scottish Ministers to make different provision for different circumstances and to include incidental, supplementary, consequential, transitional, transitory or saving provisions as they consider necessary.
• Certain key orders and regulations — covering matters such as exempt interests, tax rates and bands, reliefs, partnerships, trusts, leases, licences, the definition of residential property, exempt transactions, the additional dwelling supplement, and the lease temporal discount rate — must go through the affirmative procedure, meaning the Scottish Parliament must actively approve them before (or, for tax rate orders, shortly after) they can take effect.
• Orders that change LBTT tax rates and bands, the additional dwelling supplement rates, or lease tax rates and bands take effect immediately but must be laid before the Scottish Parliament and will cease to have effect after 28 days (excluding periods when Parliament is dissolved or in recess for more than four days) unless Parliament approves them within that time — though anything done under such an order before it lapses remains valid, and a new order may be made.
• All other orders and regulations made under the Act are subject to the negative procedure, meaning they take effect unless the Scottish Parliament votes to annul them; the section does not apply to commencement orders under section 70.