Chwilio Deddfwriaeth

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018

Section 1 – Retrospective effect of amendments made by the 2017 Order

11.Section 1 provides that the amendments made by articles 3 and 4 of the 2017 Order are to be treated as having had effect since 1 April 2016. It also provides that article 5 of the 2017 Order is to be treated as having had effect since that date and that, in article 5, the reference to 20 May 2017 is to be read as a reference to 28 January 2016 and the reference to 30 June 2017 is to be read as a reference to 1 April 2016 (those being the dates which determine the transactions to which the additional amount of LBTT potentially applies – see above).

12.This addresses the situation in which an additional amount of LBTT has been charged in respect of a transaction with an effective date before the date on which the 2017 Order came into force. If the additional amount would not have been charged, or would have been able to be reclaimed, had the effective date been on or after the date when the 2017 Order came into force, the taxpayer may reclaim the additional amount despite the effective date being earlier than that.

Yn ôl i’r brig

Options/Help

Print Options

Close

Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill