Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (2018 asp 11)

1 Retrospective effect of amendments made by the 2017 Order

(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.

2 Interpretation

In this Act, “the 2017 Order” means the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233).

3 Commencement

This Act comes into force on the day after Royal Assent.

4 Short title

The short title of this Act is the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018.