# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 60: Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

Extent: S

(1) The following are to be treated as having had effect since 1 April 2015—
(a) the amendments made by article 2 of the 2018 Order,
(b) article 3 of the 2018 Order, as modified by subsection (2).
(2) In article 3 of the 2018 Order, the reference to 30th June 2018 is to be read as a reference to 1 April 2015.
(3) In this section, “the 2018 Order” means the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I 2018/222).

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Source: https://www.legislation.gov.uk/asp/2024/14/section/60 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.