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Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft]

SP Paper 993 Published 6 February 2026 Past Index review point

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Recommendations & conclusions
1 item (1 rec)
Report number
5th Report, 2026 (Session 6)
Scottish Government response

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Recommendations & Conclusions

1 item

Consideration of the Finance and Public Administration Committee

1 Recommendation

Motion S6M-20588 was agreed to by division (For 5, Against 0, Abstentions 1). The Finance and Public Administration Committee therefore recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.

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