{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-relief-from-additional-amount-scotland-act-2018/introduction",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-relief-from-additional-amount-scotland-act-2018/introduction.json",
  "legislation": "asp/2018/11",
  "legislation_title": "Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-relief-from-additional-amount-scotland-act-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act of the Scottish Parliament to give retrospective effect to the amendments made by the Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017.\nThe Bill for this Act of the Scottish Parliament was passed by the Parliament on 17th May 2018 and received Royal Assent on 22nd June 2018",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2018/11/introduction",
    "retrieved_at": "2026-10-29T20:13:11.536698+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."
}