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The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017
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5. The amendments made by articles 3 and 4 apply only in relation to a chargeable transaction in respect of which—
(a)the contract is entered into on or after 20th May 2017; and
(b)the effective date is on or after 30th June 2017.
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