{
  "url": "https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-1.json",
  "legislation": "ukpga/2012/11",
  "legislation_title": "Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 28 of the Finance Act 1931 (production to Commissioners of instruments transferring land) is amended as follows.\n(2) In subsection (3), omit “or” after paragraph (a) and after paragraph (b) insert\n“; or\n(c) to a Scottish transaction.”\n(3) After subsection (3) insert—\n“(3A) In subsection (3) “Scottish transaction” means the acquisition of—\n(a) an estate, interest, right or power in or over land in Scotland, or\n(b) the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 1 has effect as specified by The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order 2015 (S.I. 2015/637), art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/11/schedule/3/paragraph/1",
    "retrieved_at": "2026-10-29T09:08:48.797797+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."
}