{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-amendment-scotland-act-2016/introduction",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-amendment-scotland-act-2016/introduction.json",
  "legislation": "asp/2016/11",
  "legislation_title": "Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-amendment-scotland-act-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act of the Scottish Parliament to amend the Land and Buildings Transaction Tax (Scotland) Act 2013 to make provision about an additional amount of tax to be chargeable in respect of certain transactions relating to dwellings.\nThe Bill for this Act of the Scottish Parliament was passed by the Parliament on 8th March 2016 and received Royal Assent on 24th March 2016",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2016/11/introduction",
    "retrieved_at": "2026-10-29T20:13:34.356277+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."
}