{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-relief-from-additional-amount-scotland-act-2018/section-1",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-relief-from-additional-amount-scotland-act-2018/section-1.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": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Retrospective effect of amendments made by the 2017 Order",
  "text": "(1) The following are to be treated as having had effect since 1 April 2016—\n(a) the amendments made by articles 3 and 4 of the 2017 Order,\n(b) article 5 of the 2017 Order, as modified by subsection (2).\n(2) In article 5 of the 2017 Order—\n(a) in paragraph (a), the reference to 20th May 2017 is to be read as a reference to 28 January 2016,\n(b) in paragraph (b), the reference to 30th June 2017 is to be read as a reference to 1 April 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2018/11/section/1",
    "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."
}