Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 19 S Leases

PART 1 S Introductory

Overview S

1 (1) This schedule makes provision about the application of this Act in relation to leases. S

(2) It is arranged as follows—

• Part 2 makes provision for the calculation of the tax chargeable in relation to chargeable consideration which consists of rent,

• Part 3 makes provision about the calculation of the tax chargeable in relation to other chargeable consideration,

• Part 4 makes provision for the review of tax chargeable at periodic intervals and on certain events,

• Part 5 makes provision about chargeable consideration in relation to leases, including consideration which consists of rent, consideration other than rent and consideration that is not treated as chargeable consideration,

• Part 6 makes provision about duration of leases and about the application of this Act to transactions involving leases generally.

Commencement Information

I1 Sch. 19 para. 1 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2