keep The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015
This Order appoints 1st April 2015 as the day on which section 29(4) of the Scotland Act 2012 takes effect, disapplying UK Stamp Duty Land Tax in Scotland as part of the devolution of that tax power to the Scottish Parliament. It is a purely administrative date-setting instrument implementing a policy decision already enacted by Parliament.
This Order merely sets an appointed day for a devolution mechanism already established by primary legislation (the Scotland Act 2012). Deleting it would create legal uncertainty and administrative chaos regarding the transition from UK SDLT to Scotland's Land and Buildings Transaction Tax. The substantive policy question of Scotland's tax devolution is a matter for democratic debate, not regulatory review. This instrument itself imposes no regulatory burden—it is simply the procedural mechanism to give effect to Parliament's already-enacted policy decision.