Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill [AS INTRODUCED] An Act of the Scottish Parliament to give retrospective effect to the amendments made by the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017. 1 Retrospective effect of amendments made by the 2017 Order 5 (1) The following are to be treated as having had effect since 1 April 2016— (a) the amendments made by articles 3 and 4 of the 2017 Order, (b) article 5 of the 2017 Order, as modified by subsection (2). (2) In article 5 of the 2017 Order— (a) in paragraph (a), the reference to 20th May 2017 is to be read as a reference to 28 10 January 2016, (b) in paragraph (b), the reference to 30th June 2017 is to be read as a reference to 1 April 2016. 2 Interpretation In this Act, “the 2017 Order” means the Land and Buildings Transaction Tax 15 (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233). 3 Commencement This Act comes into force on the day after Royal Assent. 4 Short title 20 The short title of this Act is the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018.