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Land and Buildings Transaction Tax (Scotland) Act 2013

Section 32 – Contingency ceases or consideration ascertained: less tax payable

90.Section 32 is connected with section 31 and provides for a claim to repayment if tax has been overpaid. Subsection (3) disapplies section 32 in so far as the consideration consists of rent (see schedule 19 leases). See also section 21(9)(a) in the case of annuities.

91.Defined terms used in this section:

“land transaction return”section 65

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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

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