{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/article-2",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/article-2.json",
  "legislation": "ssi/2022/375",
  "legislation_title": "The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act",
  "text": "Paragraph 4(2) of schedule 2A (additional amount: transactions relating to second homes etc.) of the Act is amended by substituting “6%” for “4%”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 2A was inserted by section 1(3) of the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11) and relevantly amended by S.S.I. 2018/372."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2022/375/article/2",
    "retrieved_at": "2026-10-28T20:47:22.116748+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."
}