{
  "legislation": {
    "id": "asp/2013/11",
    "title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
    "short_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
    "citation": "2013 asp 11",
    "type": "asp",
    "date": "2013-07-31",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
    "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013.json"
  },
  "count": 36,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "ssi/2026/110",
      "title": "The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026",
      "short_title": "Land and Buildings Transaction Tax (Investment Zones Relief) 2026",
      "citation": "S.S.I. 2026/110",
      "type": "ssi",
      "date": "2026-02-24",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-investment-zones-relief-scotland-order-2026",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-investment-zones-relief-scotland-order-2026.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "ssi/2026/111",
      "title": "The Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026",
      "short_title": "Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) 2026",
      "citation": "S.S.I. 2026/111",
      "type": "ssi",
      "date": "2026-02-24",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-co-ownership-authorised-contractual-schemes-scotland-regulations-2026",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-co-ownership-authorised-contractual-schemes-scotland-regulations-2026.json",
      "made_under_provisions": [
        "section/68",
        "schedule/1/paragraph/8"
      ]
    },
    {
      "id": "ssi/2025/158",
      "title": "The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025",
      "short_title": "Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) 2025",
      "citation": "S.S.I. 2025/158",
      "type": "ssi",
      "date": "2025-05-21",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "ssi/2024/367",
      "title": "The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024",
      "short_title": "Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) 2024",
      "citation": "S.S.I. 2024/367",
      "type": "ssi",
      "date": "2024-12-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2024.json",
      "made_under_provisions": [
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "ssi/2024/104",
      "title": "The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024",
      "short_title": "Land and Buildings Transaction Tax 2024",
      "citation": "S.S.I. 2024/104",
      "type": "ssi",
      "date": "2024-03-27",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024.json",
      "made_under_provisions": [
        "section/27",
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "ssi/2023/280",
      "title": "The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023",
      "short_title": "Land and Buildings Transaction Tax (Green Freeports Relief) 2023",
      "citation": "S.S.I. 2023/280",
      "type": "ssi",
      "date": "2023-09-28",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-green-freeports-relief-scotland-order-2023",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-green-freeports-relief-scotland-order-2023.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "ssi/2022/375",
      "title": "The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022",
      "short_title": "Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) 2022",
      "citation": "S.S.I. 2022/375",
      "type": "ssi",
      "date": "2022-12-15",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-transactions-relating-to-second-homes-etc-scotland-amendment-order-2022.json",
      "made_under_provisions": [
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "ssi/2020/215",
      "title": "The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No. 2) (Coronavirus) Order 2020",
      "short_title": "Land and Buildings Transaction Tax (Tax Rates and Tax Bands) Amendment (Coronavirus) 2020",
      "citation": "S.S.I. 2020/215",
      "type": "ssi",
      "date": "2020-07-14",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-tax-rates-and-tax-bands-scotland-amendment-no-2-coronavirus-order-2020",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-tax-rates-and-tax-bands-scotland-amendment-no-2-coronavirus-order-2020.json",
      "made_under_provisions": [
        "section/24"
      ]
    },
    {
      "id": "ssi/2020/24",
      "title": "The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment Order 2020",
      "short_title": "Land and Buildings Transaction Tax (Tax Rates and Tax Bands) 2020",
      "citation": "S.S.I. 2020/24",
      "type": "ssi",
      "date": "2020-02-06",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-tax-rates-and-tax-bands-scotland-amendment-order-2020",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-tax-rates-and-tax-bands-scotland-amendment-order-2020.json",
      "made_under_provisions": [
        "section/24",
        "schedule/19/paragraph/3"
      ]
    },
    {
      "id": "ssi/2018/372",
      "title": "The Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018",
      "short_title": "Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) 2018",
      "citation": "S.S.I. 2018/372",
      "type": "ssi",
      "date": "2018-12-12",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-tax-rates-and-tax-bands-etc-scotland-amendment-order-2018",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-tax-rates-and-tax-bands-etc-scotland-amendment-order-2018.json",
      "made_under_provisions": [
        "section/24",
        "schedule/19/paragraph/3",
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "ssi/2018/221",
      "title": "The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018",
      "short_title": "Land and Buildings Transaction Tax (First-Time Buyer Relief) 2018",
      "citation": "S.S.I. 2018/221",
      "type": "ssi",
      "date": "2018-06-28",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018.json",
      "made_under_provisions": [
        "section/27"
      ]
    },
    {
      "id": "ssi/2018/222",
      "title": "The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018",
      "short_title": "Land and Buildings Transaction Tax (Group Relief Modification) 2018",
      "citation": "S.S.I. 2018/222",
      "type": "ssi",
      "date": "2018-06-28",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "ssi/2017/233",
      "title": "The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017",
      "short_title": "Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) 2017",
      "citation": "S.S.I. 2017/233",
      "type": "ssi",
      "date": "2017-06-29",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017.json",
      "made_under_provisions": [
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "ssi/2015/322",
      "title": "The Land and Buildings Transaction Tax (Open-ended Investment Companies) (Scotland) Regulations 2015",
      "short_title": "Land and Buildings Transaction Tax (Open-ended Investment Companies) 2015",
      "citation": "S.S.I. 2015/322",
      "type": "ssi",
      "date": "2015-09-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-open-ended-investment-companies-scotland-regulations-2015",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-open-ended-investment-companies-scotland-regulations-2015.json",
      "made_under_provisions": [
        "section/46"
      ]
    },
    {
      "id": "ssi/2015/123",
      "title": "The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) 2015",
      "citation": "S.S.I. 2015/123",
      "type": "ssi",
      "date": "2015-03-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-sub-sale-development-relief-and-multiple-dwellings-relief-scotland-order-2015",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-sub-sale-development-relief-and-multiple-dwellings-relief-scotland-order-2015.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "ssi/2015/108",
      "title": "The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 2) Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 2) 2015",
      "citation": "S.S.I. 2015/108",
      "type": "ssi",
      "date": "2015-03-11",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013-commencement-no-2-order-2015",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013-commencement-no-2-order-2015.json",
      "made_under_provisions": [
        "section/70"
      ]
    },
    {
      "id": "ssi/2015/93",
      "title": "The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Addition and Modification of Reliefs) 2015",
      "citation": "S.S.I. 2015/93",
      "type": "ssi",
      "date": "2015-02-25",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-addition-and-modification-of-reliefs-scotland-order-2015",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-addition-and-modification-of-reliefs-scotland-order-2015.json",
      "made_under_provisions": [
        "section/27"
      ]
    },
    {
      "id": "ssi/2015/71",
      "title": "The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Amendment Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Transitional Provisions) 2015",
      "citation": "S.S.I. 2015/71",
      "type": "ssi",
      "date": "2015-02-18",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-amendment-order-2015",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-amendment-order-2015.json",
      "made_under_provisions": [
        "section/67"
      ]
    },
    {
      "id": "ssi/2014/375",
      "title": "The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014",
      "short_title": "Land and Buildings Transaction Tax (Administration) 2014",
      "citation": "S.S.I. 2014/375",
      "type": "ssi",
      "date": "2014-12-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-administration-scotland-regulations-2014.json",
      "made_under_provisions": [
        "section/42",
        "schedule/8/paragraph/11",
        "schedule/8/paragraph/20",
        "schedule/8/paragraph/21"
      ]
    },
    {
      "id": "ssi/2014/376",
      "title": "The Land and Buildings Transaction Tax (Ancillary Provision) (Scotland) Order 2014",
      "short_title": "Land and Buildings Transaction Tax (Ancillary Provision) 2014",
      "citation": "S.S.I. 2014/376",
      "type": "ssi",
      "date": "2014-12-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-ancillary-provision-scotland-order-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-ancillary-provision-scotland-order-2014.json",
      "made_under_provisions": [
        "section/67"
      ]
    },
    {
      "id": "ssi/2014/377",
      "title": "The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014",
      "short_title": "Land and Buildings Transaction Tax (Transitional Provisions) 2014",
      "citation": "S.S.I. 2014/377",
      "type": "ssi",
      "date": "2014-12-17",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014.json",
      "made_under_provisions": [
        "section/67"
      ]
    },
    {
      "id": "ssi/2014/350",
      "title": "The Land and Buildings Transaction Tax (Prescribed Proportions) (Scotland) Order 2014",
      "short_title": "Land and Buildings Transaction Tax (Prescribed Proportions) 2014",
      "citation": "S.S.I. 2014/350",
      "type": "ssi",
      "date": "2014-12-04",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-prescribed-proportions-scotland-order-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-prescribed-proportions-scotland-order-2014.json",
      "made_under_provisions": [
        "schedule/5/paragraph/12",
        "schedule/11/paragraph/6"
      ]
    },
    {
      "id": "ssi/2014/351",
      "title": "The Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) (Scotland) Amendment Order 2014",
      "short_title": "Land and Buildings Transaction Tax (Qualifying Public or Educational Bodies) 2014",
      "citation": "S.S.I. 2014/351",
      "type": "ssi",
      "date": "2014-12-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-qualifying-public-or-educational-bodies-scotland-amendment-order-2014.json",
      "made_under_provisions": [
        "schedule/2/paragraph/17"
      ]
    },
    {
      "id": "ssi/2014/352",
      "title": "The Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) (Scotland) Regulations 2014",
      "short_title": "Land and Buildings Transaction Tax (Definition of Charity) (Relevant Territories) 2014",
      "citation": "S.S.I. 2014/352",
      "type": "ssi",
      "date": "2014-12-04",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-definition-of-charity-relevant-territories-scotland-regulations-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-definition-of-charity-relevant-territories-scotland-regulations-2014.json",
      "made_under_provisions": [
        "schedule/13/paragraph/15"
      ]
    },
    {
      "id": "ssi/2014/279",
      "title": "The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) Order 2014",
      "short_title": "Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No. 1) 2014",
      "citation": "S.S.I. 2014/279",
      "type": "ssi",
      "date": "2014-10-24",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013-commencement-no-1-order-2014",
      "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013-commencement-no-1-order-2014.json",
      "made_under_provisions": [
        "section/70"
      ]
    },
    {
      "id": "sdsi/2015/9780111025758",
      "title": "The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Addition and Modification of Reliefs) 2015",
      "citation": "Draft 2015, ISBN 9780111025758",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-addition-and-modification-of-reliefs-scotland-order-2015",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-addition-and-modification-of-reliefs-scotland-order-2015.json",
      "made_under_provisions": [
        "section/27"
      ]
    },
    {
      "id": "sdsi/2015/9780111026014",
      "title": "The Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) (Scotland) Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Sub-sale Development Relief and Multiple Dwellings Relief) 2015",
      "citation": "Draft 2015, ISBN 9780111026014",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-sub-sale-development-relief-and-multiple-dwellings-relief-scotland-order-2015",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-sub-sale-development-relief-and-multiple-dwellings-relief-scotland-order-2015.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "sdsi/2015/9780111026359",
      "title": "The Land and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Order 2015",
      "short_title": "Land and Buildings Transaction Tax (Tax Rates and Tax Bands) 2015",
      "citation": "Draft 2015, ISBN 9780111026359",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-tax-rates-and-tax-bands-scotland-order-2015",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-tax-rates-and-tax-bands-scotland-order-2015.json",
      "made_under_provisions": [
        "section/24",
        "schedule/19/paragraph/3"
      ]
    },
    {
      "id": "sdsi/2017/9780111035818",
      "title": "The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017",
      "short_title": "Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) 2017",
      "citation": "Draft 2017, ISBN 9780111035818",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-additional-amount-second-homes-main-residence-relief-scotland-order-2017.json",
      "made_under_provisions": [
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "sdsi/2018/9780111039151",
      "title": "The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018",
      "short_title": "Land and Buildings Transaction Tax (Group Relief Modification) 2018",
      "citation": "Draft 2018, ISBN 9780111039151",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-modification-scotland-order-2018.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "sdsi/2018/9780111039168",
      "title": "The Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018",
      "short_title": "Land and Buildings Transaction Tax (First-Time Buyer Relief) 2018",
      "citation": "Draft 2018, ISBN 9780111039168",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-first-time-buyer-relief-scotland-order-2018.json",
      "made_under_provisions": [
        "section/27"
      ]
    },
    {
      "id": "sdsi/2023/9780111057735",
      "title": "The Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023",
      "short_title": "Land and Buildings Transaction Tax (Green Freeports Relief) 2023",
      "citation": "Draft 2023, ISBN 9780111057735",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-green-freeports-relief-scotland-order-2023",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-green-freeports-relief-scotland-order-2023.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "sdsi/2024/9780111058992",
      "title": "The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024",
      "short_title": "Land and Buildings Transaction Tax 2024",
      "citation": "Draft 2024, ISBN 9780111058992",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-miscellaneous-amendments-scotland-order-2024.json",
      "made_under_provisions": [
        "section/27",
        "schedule/2A/paragraph/19"
      ]
    },
    {
      "id": "sdsi/2025/9780111062548",
      "title": "The Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025",
      "short_title": "Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) 2025",
      "citation": "Draft 2025, ISBN 9780111062548",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-group-relief-and-sub-sale-development-relief-modifications-scotland-order-2025.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "sdsi/2026/9780111064559",
      "title": "The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026",
      "short_title": "Land and Buildings Transaction Tax (Investment Zones Relief) 2026",
      "citation": "Draft 2026, ISBN 9780111064559",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-investment-zones-relief-scotland-order-2026",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-investment-zones-relief-scotland-order-2026.json",
      "made_under_provisions": [
        "section/27",
        "section/68"
      ]
    },
    {
      "id": "sdsi/2026/9780111064818",
      "title": "The Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026",
      "short_title": "Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) 2026",
      "citation": "Draft 2026, ISBN 9780111064818",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-co-ownership-authorised-contractual-schemes-scotland-regulations-2026",
      "json_url": "https://openlegislation.uk/draft-land-and-buildings-transaction-tax-co-ownership-authorised-contractual-schemes-scotland-regulations-2026.json",
      "made_under_provisions": [
        "section/68",
        "schedule/1/paragraph/8"
      ]
    }
  ],
  "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."
}