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Land and Buildings Transaction Tax (Scotland) Act 2013
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OverviewS
1 (1)This schedule makes provision about the application of this Act in relation to leases.S
(2)It is arranged as follows—
Part 2 makes provision for the calculation of the tax chargeable in relation to chargeable consideration which consists of rent,
Part 3 makes provision about the calculation of the tax chargeable in relation to other chargeable consideration,
Part 4 makes provision for the review of tax chargeable at periodic intervals and on certain events,
Part 5 makes provision about chargeable consideration in relation to leases, including consideration which consists of rent, consideration other than rent and consideration that is not treated as chargeable consideration,
Part 6 makes provision about duration of leases and about the application of this Act to transactions involving leases generally.
Commencement Information
I1 Sch. 19 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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