Article 5 Transitional provisionI1C1
Scotland
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.
Annotations
Modifications
- C1
Art. 5 amended (23.6.2018) by Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1, 3
Commencement
- I1
Art. 5 in force at 30.6.2017, see art. 1