Land and Buildings Transaction Tax (Scotland) Act 2013

This section has no associated Explanatory Notes

19 SIn the application of this schedule to a lease for a fixed term, no account is to be taken of—

(a)any contingency as a result of which the lease may terminate before the end of the fixed term, or

(b)any right of either party to terminate the lease or renew it.

Commencement Information

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