# The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017, Article 5: Transitional provision


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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Source: https://www.legislation.gov.uk/sdsi/2017/9780111035818/article/5 (the official version)
Page: https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.