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Land and Buildings Transaction Tax (Scotland) Act 2013

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Status:

Point in time view as at 01/04/2015.

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Assignation of lease: assumption of obligations by assignee. Help about Changes to Legislation

Assignation of lease: assumption of obligations by assigneeS

16 SIn the case of an assignation of a lease the assumption by the assignee of the obligation—

(a)to pay rent, or

(b)to perform or observe any other undertaking of the tenant under the lease,

does not count as chargeable consideration for the assignation.

Commencement Information

I1 Sch. 19 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

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