Land and Buildings Transaction Tax (Scotland) Act 2013 section 70

Commencement

Section 70 explains when the various provisions of the Act come into force.

• Certain core provisions (sections 54, 67, 68, 69, 70 and 71) came into force immediately on the day the Act received Royal Assent.
• All other provisions of the Act come into force on a date chosen by the Scottish Ministers, set by order (secondary legislation).
• The Scottish Ministers may include transitional, transitory or saving provisions in such a commencement order where they consider it necessary or appropriate.
• This phased approach allowed the administrative and regulatory framework to be put in place before the main tax provisions took effect.