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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: Cross Heading: Calculation of tax chargeable where chargeable consideration includes rent

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Calculation of tax chargeable where chargeable consideration includes rentS

2 SWhere the chargeable consideration for a chargeable transaction to which this schedule applies consists of rent (or includes rent and chargeable consideration other than rent), the tax chargeable is the sum of—

(a)any tax chargeable on so much of the chargeable consideration as consists of rent, and

(b)any tax chargeable on so much of the chargeable consideration other than rent.

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I1 Sch. 19 para. 2 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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