The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018

Transitional provision

This section has no associated Policy Notes

6.  The amendments made by articles 2 to 5 apply only in relation to a chargeable transaction in respect of which—

(a)the contract is entered into on or after 9th February 2018; and

(b)the effective date is on or after 30th June 2018.