# Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018, Section 1: Retrospective effect of amendments made by the 2017 Order


(1) The following are to be treated as having had effect since 1 April 2016—
(a) the amendments made by articles 3 and 4 of the 2017 Order,
(b) article 5 of the 2017 Order, as modified by subsection (2).
(2) In article 5 of the 2017 Order—
(a) in paragraph (a), the reference to 20th May 2017 is to be read as a reference to 28 January 2016,
(b) in paragraph (b), the reference to 30th June 2017 is to be read as a reference to 1 April 2016.

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Source: https://www.legislation.gov.uk/asp/2018/11/section/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-relief-from-additional-amount-scotland-act-2018/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.