SCHEDULES
SCHEDULE 6Transfer schemes
Allocation
2
1
If the nature of the property, right or liability permits, it must be apportioned in appropriate proportions between the parties; and each appropriate part must be taken to have been transferred to a transferee or retained by the transferor.
2
If an estate or interest in land is to be apportioned under sub-paragraph (1)—
a
any rent payable under a lease in respect of the estate or interest, and
b
any rent charged on the estate or interest,
must be apportioned so that an appropriate part of the rent is payable in respect of (or charged on) the appropriate part of the estate or interest.
3
Sub-paragraph (2) applies, with any necessary modifications, in relation to any feuduty payable in respect of an estate or interest in land in Scotland as it applies in relation to any rent charged on an estate or interest in land.