(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).