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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016
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3Transitional provision: application of this Act
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(1)This Act applies in relation to a chargeable transaction where—
(a)the contract for the transaction was entered into on or after 28 January 2016, and
(b)the effective date of the transaction is on or after the day on which section 1 comes into force.
(2)For the purposes of this section, “chargeable transaction”, “contract” and “effective date” have the same meanings as in the Land and Buildings Transaction Tax (Scotland) Act 2013.
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