{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017/article-5",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017/article-5.json",
  "legislation": "sdsi/2017/9780111035818",
  "legislation_title": "The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017",
  "legislation_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Transitional provision",
  "text": "The amendments made by articles 3 and 4 apply only in relation to a chargeable transaction in respect of which—\n(a) the contract is entered into on or after 20th May 2017; and\n(b) the effective date is on or after 30th June 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2017/9780111035818/article/5",
    "retrieved_at": "2026-10-30T15:33:44.908767+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}