{
  "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024/article-9",
  "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024/article-9.json",
  "legislation": "sdsi/2024/9780111058992",
  "legislation_title": "The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024",
  "legislation_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024",
  "path": "article/9",
  "kind": "article",
  "number": "9",
  "heading": "Amendment of schedule 2A",
  "text": "In paragraph 17(2) after “dwelling” insert “, but if the market value of the share in the ownership interest of the dwelling of any of the persons is less than £40,000, that share is not to be counted for the purposes of determining whether this schedule applies to a transaction under paragraph 2 of this schedule”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2024/9780111058992/article/9",
    "retrieved_at": "2026-10-30T15:29:29.051797+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."
}