{"kind":"document","document":{"doc_id":"1088","law_type":"principal","cms_id":"1997-0016","year":"1997","number":"16","title":"Land Holding Companies Share Transfer Tax Regulations","subject":null,"parent_doc_id":null,"status":"in_force","akn_work_iri":"\/akn\/ky\/act\/1997\/16","created_at":"2026-06-16 03:47:52.555029+00","updated_at":"2026-06-21 23:15:53.741899+00"},"expressions":[{"expr_id":"1093","label":"2004 Revision","is_as_enacted":"f","commenced_on":"2004-07-26","superseded_on":"2010-10-25","valid_from":"2004-07-26","valid_to":"2010-10-25","is_current":"f","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2004-07-26"},{"expr_id":"1094","label":"2010 Revision","is_as_enacted":"f","commenced_on":"2010-10-25","superseded_on":"2015-07-17","valid_from":"2010-10-25","valid_to":"2015-07-17","is_current":"f","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2010-10-25"},{"expr_id":"1091","label":"2015 Revision","is_as_enacted":"f","commenced_on":"2015-07-17","superseded_on":"2020-01-09","valid_from":"2015-07-17","valid_to":"2020-01-09","is_current":"f","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2015-07-17"},{"expr_id":"1092","label":"2020 Revision","is_as_enacted":"f","commenced_on":"2020-01-09","superseded_on":"2021-01-22","valid_from":"2020-01-09","valid_to":"2021-01-22","is_current":"f","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2020-01-09"},{"expr_id":"1090","label":"2021 Revision","is_as_enacted":"f","commenced_on":"2021-01-22","superseded_on":"2023-01-17","valid_from":"2021-01-22","valid_to":"2023-01-17","is_current":"f","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2021-01-22"},{"expr_id":"1089","label":"2023 Revision","is_as_enacted":"f","commenced_on":"2023-01-17","superseded_on":"2025-01-28","valid_from":"2023-01-17","valid_to":"2025-01-28","is_current":"f","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2023-01-17"},{"expr_id":"1088","label":"2025 Revision","is_as_enacted":"f","commenced_on":"2025-01-28","superseded_on":null,"valid_from":"2025-01-28","valid_to":null,"is_current":"t","akn_expr_iri":"\/akn\/ky\/act\/1997\/16\/eng@2025-01-28"}],"provenance":{"files":[{"file_id":"6091","expr_id":"1088","kind":"akn_xml","filename":"1997-0016_2025 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2025 Revision.akn.xml","content_md5":"859e8cf7ab891d1111b66122e5ff9304","byte_size":"112024","http_last_modified":null,"fetched_at":"2026-06-22 15:34:14.973348+00"},{"file_id":"6092","expr_id":"1089","kind":"akn_xml","filename":"1997-0016_2023 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2023 Revision.akn.xml","content_md5":"01ceeff83a688267ad4d0935d9e57092","byte_size":"111767","http_last_modified":null,"fetched_at":"2026-06-22 15:34:15.719566+00"},{"file_id":"6093","expr_id":"1090","kind":"akn_xml","filename":"1997-0016_2021 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2021 Revision.akn.xml","content_md5":"3fa0cfe456c75695a58d9a0c9afa256a","byte_size":"110709","http_last_modified":null,"fetched_at":"2026-06-22 15:34:16.609087+00"},{"file_id":"6094","expr_id":"1091","kind":"akn_xml","filename":"1997-0016_2015 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2015 Revision.akn.xml","content_md5":"22ff334353712a690f5bf02e9bc308c9","byte_size":"108261","http_last_modified":null,"fetched_at":"2026-06-22 15:34:17.638696+00"},{"file_id":"6095","expr_id":"1092","kind":"akn_xml","filename":"1997-0016_2020 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2020 Revision.akn.xml","content_md5":"f1854e88be740b3efff7d3283a24fe2c","byte_size":"110394","http_last_modified":null,"fetched_at":"2026-06-22 15:34:18.623893+00"},{"file_id":"6096","expr_id":"1093","kind":"akn_xml","filename":"1997-0016_2004 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2004 Revision.akn.xml","content_md5":"52af2509f995329b2f9ef5e72171c9ee","byte_size":"110264","http_last_modified":null,"fetched_at":"2026-06-22 15:34:19.633786+00"},{"file_id":"6097","expr_id":"1094","kind":"akn_xml","filename":"1997-0016_2010 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2010 Revision.akn.xml","content_md5":"d794b2d85e4149830969cbc7eadfcd4e","byte_size":"109637","http_last_modified":null,"fetched_at":"2026-06-22 15:34:20.620404+00"},{"file_id":"2175","expr_id":"1088","kind":"pristine_pdf","filename":"1997-0016_2025 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2025 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2025 Revision.pdf","content_md5":"6a694ba0c3ce5260d2d2e950fbc30da1","byte_size":"678698","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.399806+00"},{"file_id":"2177","expr_id":"1089","kind":"pristine_pdf","filename":"1997-0016_2023 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2023 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2023 Revision.pdf","content_md5":"d54f1c8626d75ff7f7c3e871669821c4","byte_size":"1313318","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.40559+00"},{"file_id":"2179","expr_id":"1090","kind":"pristine_pdf","filename":"1997-0016_2021 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2021 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2021 Revision.pdf","content_md5":"c28d9be5dde65c04dc269db73adf67c0","byte_size":"1310441","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.409953+00"},{"file_id":"2181","expr_id":"1091","kind":"pristine_pdf","filename":"1997-0016_2015 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2015 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2015 Revision.pdf","content_md5":"a87b22a7d140c6ad2037f83b6fa1287e","byte_size":"584276","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.415094+00"},{"file_id":"2183","expr_id":"1092","kind":"pristine_pdf","filename":"1997-0016_2020 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2020 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2020 Revision.pdf","content_md5":"72eae28d4dada5545647e67ae418e408","byte_size":"1266187","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.411947+00"},{"file_id":"2185","expr_id":"1093","kind":"pristine_pdf","filename":"1997-0016_2004 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2004 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2004 Revision.pdf","content_md5":"edbd054afa01a8b26a7ecc7f93019816","byte_size":"156793","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.424708+00"},{"file_id":"2187","expr_id":"1094","kind":"pristine_pdf","filename":"1997-0016_2010 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2010 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2010 Revision.pdf","content_md5":"9c472047e33c0553be6762d425b60417","byte_size":"167127","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.420171+00"},{"file_id":"2176","expr_id":"1088","kind":"working_pdf","filename":"1997-0016_2025 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2025 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2025 Revision.pdf","content_md5":"6a694ba0c3ce5260d2d2e950fbc30da1","byte_size":"678698","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.399806+00"},{"file_id":"2178","expr_id":"1089","kind":"working_pdf","filename":"1997-0016_2023 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2023 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2023 Revision.pdf","content_md5":"d54f1c8626d75ff7f7c3e871669821c4","byte_size":"1313318","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.40559+00"},{"file_id":"2180","expr_id":"1090","kind":"working_pdf","filename":"1997-0016_2021 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2021 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2021 Revision.pdf","content_md5":"c28d9be5dde65c04dc269db73adf67c0","byte_size":"1310441","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.409953+00"},{"file_id":"2182","expr_id":"1091","kind":"working_pdf","filename":"1997-0016_2015 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2015 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2015 Revision.pdf","content_md5":"a87b22a7d140c6ad2037f83b6fa1287e","byte_size":"584276","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.415094+00"},{"file_id":"2184","expr_id":"1092","kind":"working_pdf","filename":"1997-0016_2020 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2020 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2020 Revision.pdf","content_md5":"72eae28d4dada5545647e67ae418e408","byte_size":"1266187","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.411947+00"},{"file_id":"2186","expr_id":"1093","kind":"working_pdf","filename":"1997-0016_2004 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2004 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2004 Revision.pdf","content_md5":"edbd054afa01a8b26a7ecc7f93019816","byte_size":"156793","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.424708+00"},{"file_id":"2188","expr_id":"1094","kind":"working_pdf","filename":"1997-0016_2010 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2010 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/1997\/1997-0016\/1997-0016_2010 Revision.pdf","content_md5":"9c472047e33c0553be6762d425b60417","byte_size":"167127","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.420171+00"}],"paragraph_count":0,"latest_history":null},"quality":[{"expr_id":"1088","quality_state":"known_issue","quality_score":"55","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{title_mismatch,truncated_text,page_header_footer_noise,other}","repair_actions":"{collapse_duplicate_text,manual_review,rebuild_paragraphs,reextract_full_text,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 2, \"high\": 1, \"medium\": 1}","finding_summary":"Metadata title does not match extracted content; likely extraction of wrong legislation or mislabeled metadata. Human review required to reconcile identifiers and clean extraneous page\/header data.","assessed_at":"2026-06-22 15:29:45.084072+00"},{"expr_id":"1089","quality_state":"known_issue","quality_score":"55","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,rebuild_paragraphs,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 2, \"high\": 1, \"medium\": 1}","finding_summary":"stored title is not visible in the opening extracted text; repeated line furniture detected: cayman islands x3; criminal justice international x3; cooperation act x3","assessed_at":"2026-06-22 15:29:45.085544+00"},{"expr_id":"1090","quality_state":"known_issue","quality_score":"55","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,rebuild_paragraphs,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 2, \"high\": 1, \"medium\": 1}","finding_summary":"stored title is not visible in the opening extracted text; repeated line furniture detected: cayman islands x3; criminal justice international x3; cooperation act x3","assessed_at":"2026-06-22 15:29:45.086335+00"},{"expr_id":"1091","quality_state":"known_issue","quality_score":"55","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,rebuild_paragraphs,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 2, \"high\": 1, \"medium\": 1}","finding_summary":"stored title is not visible in the opening extracted text; repeated line furniture detected: cayman islands x3; criminal justice international x3; cooperation law x3","assessed_at":"2026-06-22 15:29:45.087162+00"},{"expr_id":"1092","quality_state":"known_issue","quality_score":"55","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,rebuild_paragraphs,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 2, \"high\": 1, \"medium\": 1}","finding_summary":"stored title is not visible in the opening extracted text; repeated line furniture detected: cayman islands x3; criminal justice international x3; cooperation law x3","assessed_at":"2026-06-22 15:29:45.087783+00"},{"expr_id":"1093","quality_state":"known_issue","quality_score":"35","needs_human_review":"t","deterministic_categories":"{duplicate_text,missing_front_matter,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,rebuild_paragraphs,strip_page_furniture,verify_front_matter,verify_title_metadata}","finding_severity_counts":"{\"low\": 1, \"high\": 1, \"medium\": 3}","finding_summary":"stored title is not visible in the opening extracted text; opening text lacks both the expected title and Cayman Islands front matter","assessed_at":"2026-06-22 15:29:45.089029+00"},{"expr_id":"1094","quality_state":"known_issue","quality_score":"35","needs_human_review":"t","deterministic_categories":"{duplicate_text,missing_front_matter,page_header_footer_noise,paragraph_numbering_problem,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,rebuild_paragraphs,strip_page_furniture,verify_front_matter,verify_title_metadata}","finding_severity_counts":"{\"low\": 1, \"high\": 1, \"medium\": 3}","finding_summary":"stored title is not visible in the opening extracted text; opening text lacks both the expected title and Cayman Islands front matter","assessed_at":"2026-06-22 15:29:45.089927+00"}],"related_links":[{"ref_id":"57","target_system":"kygazette","target_kind":"gazette","target_id":"15431","target_title":"Legislation Gazette 13 of 2022 - 24-Mar-2022","target_url":"\/gazette\/15431","relation":"commenced_by","note":"LG13\/2022","source_citation":"LG13\/2022","source_section":null,"source_eid":null,"confidence":"0.9600","confidence_method":"lg_citation_exact","link_status":"confirmed","verified_at":"2026-06-23 00:42:06.363267+00"},{"ref_id":"163","target_system":"kygazette","target_kind":"gazette","target_id":"15280","target_title":"Legislation Gazette 25 of 2020 - 14-Apr-2020","target_url":"\/gazette\/15280","relation":"commenced_by","note":"LG25\/2020","source_citation":"LG25\/2020","source_section":null,"source_eid":null,"confidence":"0.9600","confidence_method":"lg_citation_exact","link_status":"confirmed","verified_at":"2026-06-23 00:42:06.43803+00"},{"ref_id":"164","target_system":"kygazette","target_kind":"gazette","target_id":"15337","target_title":"Legislation Gazette 89 of 2020 - 8-Dec-2020","target_url":"\/gazette\/15337","relation":"commenced_by","note":"LG89\/2020","source_citation":"LG89\/2020","source_section":null,"source_eid":null,"confidence":"0.9600","confidence_method":"lg_citation_exact","link_status":"confirmed","verified_at":"2026-06-23 00:42:06.43873+00"}]}