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Land and Buildings Transaction Tax (Scotland) Act 2013

Land and Buildings Transaction Tax (Scotland) Act 2013

2013 asp 11

The Act

Part 6 – Application of Act to Leases and Licences

Section 53 – Application of this Act to licences

138.Section 53 confers a power on the Scottish Ministers to prescribe in regulations particular types of non-residential licences to occupy property which for the purposes of this Act are to be treated as land transactions and will therefore be subject to the tax. Such regulations will be subject to the affirmative procedure if they modify an Act. Otherwise, they will be subject to the negative procedure (see section 68).

139.See also paragraph 3(1)(b) of schedule 1, which exempts the grant, assignation or renunciation of licences other than prescribed non-residential licences.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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