{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/note",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the additional amount payable in respect of residential property in relation to second homes as specified in paragraph 4(2) of schedule 2A of the Land and Buildings Transaction Tax (Scotland) Act 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2022/375/note",
    "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."
}