Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

7SA lease—

(a)is granted “at a premium” if there is consideration other than rent, and

(b)is a “low-rental” lease if the annual rent (if any) is less than £1,000 a year.

Commencement Information

I1 Sch. 13 para. 7 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2