{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/article-3",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/article-3.json",
  "legislation": "sdsi/2018/9780111039168",
  "legislation_title": "The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of section 27(1) of the Act",
  "text": "In section 27(1) of the Act (reliefs), after “schedule 4 (relief for certain acquisitions of residential property),” insert—\n“schedule 4A (first-time buyer relief),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2018/9780111039168/article/3",
    "retrieved_at": "2026-10-30T15:33:15.855345+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."
}