{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025/article-2",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025/article-2.json",
  "legislation": "sdsi/2025/9780111062548",
  "legislation_title": "The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025",
  "legislation_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Land and Buildings Transaction Tax: group relief",
  "text": "(1) Schedule 10 (group relief) of the Land and Buildings Transaction Tax (Scotland) Act 2013 is modified as follows.\n(2) In paragraph 7, before “10” insert “9 or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111062548/article/2",
    "retrieved_at": "2026-10-30T15:28:41.696292+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."
}