{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024/article-1",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024/article-1.json",
  "legislation": "ssi/2024/367",
  "legislation_title": "The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement, application and interpretation",
  "text": "(1) This Order may be cited as the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024 and comes into force on 5 December 2024.\n(2) This Order has effect in relation to land transactions in relation to which the effective date is on or after 5 December 2024.\n(3) In this Order, “the Act” means 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/2024/367/article/1",
    "retrieved_at": "2026-10-28T20:37:46.749153+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."
}