{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024/article-6",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024/article-6.json",
  "legislation": "ssi/2024/104",
  "legislation_title": "The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Amendment of schedule 2A",
  "text": "In paragraph 6—\n(a) after sub-paragraph (1), insert—\n“(1A) For the purposes of paragraph 8(1), a dwelling which is disposed of by—\n(a) the buyer’s spouse or civil partner,\n(b) the buyer’s cohabitant,\n(c) a person aged under 16 who is a child of—\n(i) the buyer,\n(ii) the buyer’s spouse or civil partner, or\n(iii) the buyer’s cohabitant,\nis to be treated as being disposed of by the buyer.”,\n(b) in sub-paragraph (2), for “and (1)(c)(ii)” substitute “, (1)(c)(ii), (1A)(a) and (1A)(c)(ii)”,\n(c) in sub-paragraph (4), for “and (1)(c)(iii)” substitute “, (1)(c)(iii), (1A)(b) and (1A)(c)(iii)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2024/104/article/6",
    "retrieved_at": "2026-10-28T20:41:02.544067+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."
}