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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

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Changes over time for: Section 60

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This version of this provision is prospective. Help about Status

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There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 60. Help about Changes to Legislation

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60Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018S

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(1)The following are to be treated as having had effect since 1 April 2015—

(a)the amendments made by article 2 of the 2018 Order,

(b)article 3 of the 2018 Order, as modified by subsection (2).

(2)In article 3 of the 2018 Order, the reference to 30th June 2018 is to be read as a reference to 1 April 2015.

(3)In this section, “the 2018 Order” means the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I 2018/222).

Commencement Information

I1S. 60 not in force at Royal Assent, see s. 64(2)

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