{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017/introduction",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017/introduction.json",
  "legislation": "ssi/2017/233",
  "legislation_title": "The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Land And Buildings Transaction Tax\nMade 29th June 2017\nComing into force 30th June 2017\nThe Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 19(3)(a) of schedule 2A 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)(ja) of that Act, a draft of this instrument has been laid before, and approved by resolution of, the Scottish Parliament.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 asp 11. Schedule 2A was inserted by section 1(3) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 ( asp 11) (“the 2016 Act”)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 68 was relevantly amended by section 2(1)(c)(i) of the 2016 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/233/introduction",
    "retrieved_at": "2026-10-28T21:17:41.748802+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."
}