The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 No. 222

Transitional provision S

3.  The modifications made by this Order apply only in relation to a chargeable transaction in respect of which the effective date is on or after 30th June 2018.

Commencement Information

I1 Art. 3 in force at 30.6.2018, see art. 1(1)