Legalize / United Kingdom / Scotland / Act of the Scottish Parliament

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

Type Act of the Scottish Parliament

Publication 2018-06-22

State In force

Jurisdiction Scotland

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

Retrospective effect of amendments made by the 2017 Order

1

(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.

Interpretation

2

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).

Commencement

3

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

Short title

4

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

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.