# The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022, Article 3: Transitional provision


This Order does not have effect in relation to any land transaction in relation to which the effective date is on or after 16 December 2022 if contracts for the land transaction have been entered into prior to 16 December 2022.

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Source: https://www.legislation.gov.uk/ssi/2022/375/article/3 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.