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Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016

Section 3 – Transitional provision: application of this Act

86.The amendments to the 2013 Act provided for in the 2016 Act do not apply to a chargeable transaction where the missives for the transaction were concluded before 28 January 2016, the date on which the Bill for the 2016 Act was published on the Scottish Parliament’s website together with its accompanying documents. Where missives have been concluded on or after 28 January 2016 the new provisions will apply if the effective date is on or after the principal commencement date for the 2016 Act.

87.Interpretative provisions of the 2013 Act relevant to section 3:

“chargeable transaction”section 15
“contract”section 65
“effective date”section 63.

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