
1 
This Order may be cited as the Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) Order 2014 and comes into force on 7th November 2014.
2 

(1) The day appointed for the coming into force of the provisions of the Land and Buildings Transaction Tax (Scotland) Act 2013 specified in column 1 of the table in the Schedule to this Order (the subject matter of which is specified in column 2 of that table) is 7th November 2014.
(2) Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
24th October 2014
SCHEDULE
Article 2


Column 1(provision of the Land and Buildings Transaction Tax (Scotland) Act 2013) Column 2(subject matter) Column 3(purpose)
Section 24 Tax rates and tax bands 
Section 27(1) Reliefs For the purpose of the commencements below in schedules 5, 11 and 13
Section 27(3) and (4) Reliefs 
Section 42 Regulations about applications to defer payment in case of contingent or uncertain consideration 
Section 52(1) Application of the Land and Buildings Transaction Tax (Scotland) Act 2013 to leases For the purpose of the commencement below in schedule 19
Section 53 Regulations concerning non-residential licences 
Section 59 Meaning of “residential property” For the purpose of making orders
Paragraph 12 of schedule 5 Prescribed proportion for multiple dwellings relief For the purpose of making orders
Paragraph 6 of schedule 11 Prescribed proportion for acquisition relief For the purpose of making orders
Paragraph 15 of schedule 13 Relevant territories for charities relief For the purpose of making regulations
Paragraph 3 of schedule 19 Tax rates and tax bands for leases 