OpenLegislation

Article 1 Citation, commencement, application and interpretation

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024 and comes into force on 5 December 2024.

(2)

This Order has effect in relation to land transactions in relation to which the effective date is on or after 5 December 2024.

(3)

In this Order, “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.