{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-ancillary-provision-scotland-order-2014/introduction",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-ancillary-provision-scotland-order-2014/introduction.json",
  "legislation": "ssi/2014/376",
  "legislation_title": "The Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-ancillary-provision-scotland-order-2014",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Land And Buildings Transaction Tax\nLand Registration\nMade 17th December 2014\nLaid before the Scottish Parliament 19th December 2014\nComing into force 1st April 2015\nThe Scottish Ministers make the following Order in exercise of the powers conferred by section 67(1) 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/2014/376/introduction",
    "retrieved_at": "2026-10-28T21:31:59.370437+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."
}