{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018/introduction",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before the Scottish Parliament under section 68(2)(c) of the Land and Buildings Transaction Tax (Scotland) Act 2013, for approval by resolution of the Scottish Parliament.\nLand And Buildings Transaction Tax\nMade 2018\nComing into force 30th June 2018\nThe Scottish Ministers make the following Order in exercise of the powers conferred by section 27(3)(b) and 68(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013 and all other powers enabling them to do so.\nIn accordance with section 68(2)(c) of that Act, a draft of this instrument has been laid before, and approved by resolution of, the Scottish Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 asp 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2018/9780111039151/introduction",
    "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."
}