Search Legislation

Land and Buildings Transaction Tax (Scotland) Act 2013

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Variable or uncertain rent

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, Cross Heading: Variable or uncertain rent. Help about Changes to Legislation

Variable or uncertain rentS

13 (1)This paragraph applies to determine the amount of rent payable under a lease where that amount—S

(a)varies in accordance with provision in the lease, or

(b)is contingent, uncertain or unascertained.

(2)The provisions of this Act apply as in relation to other chargeable consideration and accordingly the provisions of sections 18 and 19 apply if the amount is contingent, uncertain or unascertained.

(3)But section 20(b) does not apply.

(4)For the purposes of this paragraph, the cases where the amount of rent payable under a lease is uncertain or unascertained include cases where there is a possibility of that amount being varied under—

(a)section 13, 14, 15 or 31 of the Agricultural Holdings (Scotland) Act 1991 (c.55), or

(b)section 9, 10 or 11 of the Agricultural Holdings (Scotland) Act 2003 (asp 11).

(5)No account is to be taken for the purposes of this paragraph of any provision for rent to be adjusted in line with the retail prices index, consumer prices index or any other similar index.

Commencement Information

I1 Sch. 19 para. 13 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?