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Land and Buildings Transaction Tax (Scotland) Act 2013

Part 1 - Introductory

271.Paragraph 2 provides that where the chargeable consideration for a chargeable transaction consists of both a rental element and other consideration (e.g. a premium) then the tax due on the two elements of the consideration should be calculated separately and added together to determine the total tax to be paid.

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Text created by the Scottish Government 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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