Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Part 2 S Devolved taxes administration

60 Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 S

(1) The following are to be treated as having had effect since 1 April 2015—

(a) the amendments made by article 2 of the 2018 Order,

(b) article 3 of the 2018 Order, as modified by subsection (2).

(2) In article 3 of the 2018 Order, the reference to 30th June 2018 is to be read as a reference to 1 April 2015.

(3) In this section, “the 2018 Order” means the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 (S.S.I 2018/222).

Commencement Information

I1 S. 60 not in force at Royal Assent, see s. 64(2)

I2 S. 60 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(c)