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Subject to the transitional rules set out in section 2 below, SDLT will not apply to a transaction where the effective date is on or after 1 April 2015 where the subject matter of the transaction consists of, or to the extent that it includes, interests in land situated in Scotland. (Transitional guidance on the introduction of Land and Buildings Transaction Tax, gov.uk)

Commenting on Dr Baker’s letter, a Department of Health spokesperson said: “These proposals, endorsed by the independent pay review body, set out a fairer deal for all medical and dental trainees so that their pay relates to actual hours worked. We want to encourage trainees to take up specialities like general practice and these plans provide incentives to do so.” (The Independent)

"""Before deciding to allocate support on a non-competitive basis, however, we recommend that DECC set out clearly in an impact assessment why it considers that it is not feasible for the project to compete in the competitive auction process and why the benefits to customers of non-competitive allocation are likely to exceed the costs,"" the CMA states." (businessGreen)

In parliamentary systems of government, primary legislation and secondary legislation, also referred to as delegated legislation, are two forms of law, created respectively by the legislative and executive branches of government. Primary legislation may consist of statutes that set out broad outlines and principles, delegating authority to an executive branch. That branch can then issue secondary legislation (mainly via its regulatory agencies), specifying substantive regulations, and procedural regulations for implementing them. (Wikipedia)