{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018/article-1",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018/article-1.json",
  "legislation": "sdsi/2018/9780111039151",
  "legislation_title": "The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) This Order may be cited as the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 and comes into force on 30th June 2018.\n(2) In this Order “the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2018/9780111039151/article/1",
    "retrieved_at": "2026-10-30T15:33:16.335968+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."
}