{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/article-4",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of section 65 of and schedule 20 of the Act",
  "text": "(1) In section 65 of the Act (general interpretation), after the definition of “employee” insert—\n““first-time buyer relief” means relief under schedule 4A,”.\n(2) In schedule 20 of the Act (index of defined expressions), after the entry for “exempt transaction” insert—\n“\nfirst-time buyer relief\nsection 65\n”.",
  "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/4",
    "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."
}