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Land and Buildings Transaction Tax (Scotland) Act 2013

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This is the original version (as it was originally enacted).

52Application of this Act to leases

This section has no associated Explanatory Notes

(1)Schedule 19 makes provision about the application of this Act to chargeable transactions involving leases, including provision for the calculation of the tax chargeable in relation to such transactions.

(2)The Scottish Ministers may, by regulations, modify schedule 19.

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