
1 
This Order may be cited as the Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014 and comes into force on 1st April 2015.
2 
For paragraph 17(2)(c) of schedule 2 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (chargeable consideration: qualifying public or educational bodies) substitute—“
(c) any post-16 education body within the meaning of section 35(1) of the Further and Higher Education (Scotland) Act 2005 (asp 6).”.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
4th December 2014