{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018.json",
  "id": "sdsi/2018/9780111039168",
  "title": "The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018",
  "short_title": "Land and Buildings Transaction Tax (First-Time Buyer Relief) 2018",
  "long_title": "This Order amends the Land and Buildings Transaction Tax (Scotland) Act 2013 to insert a new schedule 4A which provides for a targeted relief. The targeted relief is to provide a degree of relief from land and buildings transaction tax for first-time buyers.",
  "citation": "Draft 2018, ISBN 9780111039168",
  "type": "sdsi",
  "year": "2018",
  "number": "9780111039168",
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    },
    {
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    },
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      "heading": "Citation, commencement and interpretation",
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      "path": "part/2",
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of section 25 of the Act",
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      "heading": "Amendment of section 27(1) of the Act",
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    {
      "path": "article/4",
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      "heading": "Amendment of section 65 of and schedule 20 of the Act",
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      "heading": "Insertion of schedule 4A (first-time buyer relief) into the Act",
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    },
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      "title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
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  "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."
}