{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/introduction",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Land And Buildings Transaction Tax\nApproved by the Scottish ParliamentMade at 11.41 a.m. on 15th December 2022\nLaid before the Scottish Parliament at 2.45 p.m. on 15th December 2022\nComing into force 16th December 2022\nThe Scottish Ministers make the following Order in exercise of the powers conferred by paragraph 19(1) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013 and all other powers enabling them to do so.",
  "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/ssi/2022/375/introduction",
    "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."
}