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Published by The Scottish Parliamentary Corporate Body
Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft]
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Published: Friday 06 Feb 2026 (FPAS062026R5)
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Background
The Instrument
Delegated Powers and Law Reform Committee consideration
Consideration of the Finance and Public Administration Committee
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Policy Note. (2026). Retrieved from
https://www.legislation.gov.uk/sdsi/2026/9780111064818/pdfs/sdsipn_9780111064818_en_001.pdf
Scottish Fiscal Commission. (2026). Scotland’s Economic and Fiscal Forecasts. Retrieved from
https://fiscalcommission.scot/wp-content/uploads/2026/01/Scotlands-Economic-and-Fiscal-Forecasts-January-2026-revised-13-01-2026.pdf
Delegated Powers and Law Reform Committee. (2026). Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 13 January 2026. Retrieved from
https://bprcdn.parliament.scot/published/DPLR/2026/1/14/63cef185-300a-485c-bfa1-c58c2f7c5aed/DPLRS062026R6.pdf
S6M-20588. (2026). Retrieved from
https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20588
Last Updated: 20/2 12:14am
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