# The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024, 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 5 December 2024 if contracts for the land transaction have been entered into on or prior to 4 December 2024.

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Source: https://www.legislation.gov.uk/ssi/2024/367/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-2024/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.