{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014/article-2",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014/article-2.json",
  "legislation": "ssi/2014/351",
  "legislation_title": "The Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Chargeable consideration: qualifying public or educational bodies",
  "text": "For paragraph 17(2)(c) of schedule 2 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (chargeable consideration: qualifying public or educational bodies) substitute—\n“(c) any post-16 education body within the meaning of section 35(1) of the Further and Higher Education (Scotland) Act 2005 (asp 6).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 35(1) was relevantly amended by paragraph 8(23) of schedule 1 to the Post-16 Education (Scotland) Act 2013 (asp 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/351/article/2",
    "retrieved_at": "2026-10-28T21:32:17.479517+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."
}