- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Land and Buildings Transaction Tax (Scotland) Act 2013
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Calculation of chargeable consideration etc.
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13(1)The chargeable consideration for the land transfer is taken to be equal to—
where—
MV is the market value of the interest transferred, and
SLP is the sum of the lower proportions determined in accordance with paragraph 14.
(2)Paragraphs 8 to 10 (responsibility of partners) have effect in relation to the land transfer, but the responsible partners are—
(a)those who were partners immediately before the transfer and who remain partners after the transfer, and
(b)any person becoming a partner as a result of, or in connection with, the transfer.
(3)This paragraph does not apply if the whole or part of the chargeable consideration for the land transfer is rent (see paragraph 29 (application of Parts 3 to 5 to leases)).
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