{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014/regulation-3.json",
  "legislation": "ssi/2014/375",
  "legislation_title": "The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In this Part—\n“application” means an application under section 41;\n“relevant event” means an event on the occurrence of which the whole or any part of the consideration to which an application relates will—\n(a) cease to be contingent; or\n(b) become certain; and\n“Revenue Scotland” means Revenue Scotland as established by section 2 of the 2014 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/375/regulation/3",
    "retrieved_at": "2026-10-28T21:32:00.186349+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."
}