Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 19 Leases

PART 3 Amount of tax chargeable: consideration other than rent

Amount of tax chargeable in respect of consideration other than rent: general

8 (1) Where in the case of a transaction to which this schedule applies there is chargeable consideration other than rent, the provisions of this Act apply in relation to that consideration as in relation to other chargeable consideration (but see paragraph 9).

(2) Where a transaction to which this schedule applies falls to be taken into account as a linked transaction for the purposes of section 26, no account is to be taken of rent in determining the relevant consideration.