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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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Prospective
60Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018S
This section has no associated Explanatory Notes
(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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