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