52Application of this Act to leasesS
This section has no associated Explanatory Notes
(1)Schedule 19 makes provision about the application of this Act to chargeable transactions involving leases, including provision for the calculation of the tax chargeable in relation to such transactions.
(2)The Scottish Ministers may, by regulations, modify schedule 19.
Commencement Information
I1S. 52(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.
I2S. 52(1) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2
I3S. 52(2) in force at 1.4.2015 by S.S.I. 2015/108, art. 2