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

SCHEDULE 19 S Leases

PART 6 S Other provision about leases

Meaning of lease for a fixed term S

19 S In 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