{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018/article-3",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018/article-3.json",
  "legislation": "ssi/2018/222",
  "legislation_title": "The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Transitional provision",
  "text": "The modifications made by this Order apply only in relation to a chargeable transaction in respect of which the effective date is on or after 30th June 2018.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 3 modified (1.4.2025) by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14), ss. 60(2), 64(2) (with s. 63); S.S.I. 2025/79, reg. 2(1)(2)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 3 in force at 30.6.2018, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/222/article/3",
    "retrieved_at": "2026-10-28T21:11:50.095101+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."
}