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Land and Buildings Transaction Tax (Scotland) Act 2013

Section 52 – Application of this Act to leases

137.Section 52 introduces schedule 19 concerning leases. See also paragraph 3(1)(a) of schedule 1, which exempts the grant, assignation or renunciation of most leases of residential property. Subsection (2) provides that the Scottish Ministers may, by regulations, modify schedule 19. Such regulations will be subject to the affirmative procedure (see section 68).

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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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