Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

1Retrospective effect of amendments made by the 2017 OrderS

This section has no associated Explanatory Notes

(1)The following are to be treated as having had effect since 1 April 2016—

(a)the amendments made by articles 3 and 4 of the 2017 Order,

(b)article 5 of the 2017 Order, as modified by subsection (2).

(2)In article 5 of the 2017 Order—

(a)in paragraph (a), the reference to 20th May 2017 is to be read as a reference to 28 January 2016,

(b)in paragraph (b), the reference to 30th June 2017 is to be read as a reference to 1 April 2016.