{
  "url": "https://openlegislation.uk/scotland-act-1998/section-80J",
  "json_url": "https://openlegislation.uk/scotland-act-1998/section-80J.json",
  "legislation": "ukpga/1998/46",
  "legislation_title": "Scotland Act 1998",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998",
  "path": "section/80J",
  "kind": "section",
  "number": "80J",
  "heading": "Certain transactions not taxable",
  "text": "(1) Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.\n(2) The following persons are not to be liable to pay a tax imposed under section 80I—\nGovernment\nA Minister of the Crown\nThe Scottish Ministers\nA Northern Ireland department\nThe Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government\nParliament etc\nThe Corporate Officer of the House of Lords\nThe Corporate Officer of the House of Commons\nThe Scottish Parliamentary Corporate Body\nThe Northern Ireland Assembly Commission\nThe National Assembly for Wales Commission\nThe National Assembly for Wales.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A Ch. 3 inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 28, 44(2)(b), 44(3)(b) (with s. 28(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/46/section/80J",
    "retrieved_at": "2026-10-31T10:33:08.185252+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."
}