{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014/note",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order substitutes paragraph 17(2)(c) of schedule 2 to the Land and Buildings Transaction Tax (Scotland) Act 2013 (which provides special rules for chargeable consideration in relation to qualifying public or educational bodies) in consequence of the Post-16 Education (Scotland) Act 2013 (asp 12).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/351/note",
    "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."
}