{
  "url": "https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-13",
  "json_url": "https://openlegislation.uk/scotland-act-2012/schedule-3/paragraph-13.json",
  "legislation": "ukpga/2012/11",
  "legislation_title": "Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012",
  "path": "schedule/3/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 73B (exempt interests) is amended as follows.\n(2) In subsection (1) omit “, 72(1)(a) or 72A(1)(a)”.\n(3) In subsection (2)—\n(a) in paragraph (a) omit “, 72(1)(b) or 72A(1)(b)”;\n(b) in paragraph (b) omit “, 72(1)(c) or 72A(1)(c)”.\n(4) In subsection (4)(b) omit “, 72(4) or 72A(4)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 13 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/13",
    "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."
}