On 13 February 2015, HMRC published guidance (Transitional guidance on the introduction of Land and Buildings Transaction Tax) on applying the transitional rules to Scottish land transactions.

From (broadly) 1 April 2015, SDLT does not apply to a transaction where the effective subject-matter of the transaction consists of, or to the extent it includes, land in Scotland. This change was achieved by amendment of the definition of ‘chargeable interest’ in s. 48 (see ¶20-700), to refer to interests, etc in or over land in ‘England and Wales or Northern Ireland’ only (in place of the reference to ‘the United Kingdom’)

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