# The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024, Article 1: Citation, commencement, application and interpretation


(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.

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Source: https://www.legislation.gov.uk/ssi/2024/367/article/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.