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Article 3 Transitional provisionI1C1

Scotland

The modifications made by this Order apply only in relation to a chargeable transaction in respect of which the effective date is on or after 30th June 2018.

Annotations

Modifications

C1

Art. 3 modified (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60(2), 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c)

Commencement

I1

Art. 3 in force at 30.6.2018, see art. 1(1)