{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-2",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-2.json",
  "legislation": "ssi/2014/377",
  "legislation_title": "The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In this Order—\n“the Act” means the Land and Buildings Transaction Tax (Scotland) Act 2013;\n“the 2003 Act” means the Finance Act 2003, as amended up to the commencement date;\n“the commencement date” means such day as is appointed by order by the Treasury under section 29(4) of the Scotland Act 2012;\n“HMRC” means Her Majesty’s Revenue and Customs (within the meaning of section 4 of the Commissioners for Revenue and Customs Act 2005); and\n“a section 29(6) event” means one of the events listed in paragraphs (a) to (c) of section 29(6) of the Scotland Act 2012.\n(2) In this Order any reference to a transaction, a land transaction, a land transfer or an arrangement are in respect of land situated in Scotland.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in force at 1.4.2015, see art. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2012 c.11."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2005 c.11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/377/article/2",
    "retrieved_at": "2026-10-28T21:31:58.516383+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."
}