# The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018, Article 1: Citation, commencement and interpretation


(1) This Order may be cited as the Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 and comes into force on 30th June 2018.
(2) In this Order “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.

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Source: https://www.legislation.gov.uk/sdsi/2018/9780111039168/article/1 (the official version)
Page: https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.