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Land and Buildings Transaction Tax (Scotland) Act 2013
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Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Land and Buildings Transaction Tax (Scotland) Act 2013. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- sch. 2A para. 6(1A) inserted by S.S.I. 2024/104 art. 6(a)
- sch. 2A para. 8(1)(d) inserted by S.S.I. 2024/104 art. 7(5)
- sch. 2A para. 9B 9C and cross-headings inserted by S.S.I. 2024/104 art. 8
- sch. 6A inserted by S.S.I. 2024/104 sch.
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adran has no associated
Nodiadau Esboniadol
21 (1)This paragraph applies where—S
(a)(ignoring this paragraph) paragraph 20 would apply to treat a lease (“the original lease”) as if it were a lease for a fixed term 1 year longer than the original term,
(b)during that 1 year period the tenant under that lease is granted a new lease of the same or substantially the same premises, and
(c)the term of the new lease begins during that 1 year period.
(2)Paragraph 20 does not apply to treat the lease as continuing after the original fixed term.
(3)The term of the new lease is treated for the purposes of this Act as beginning immediately after the original fixed term.
(4)Any rent which, in the absence of this paragraph, would be payable under the original lease in respect of that 1 year period is to be treated as payable under the new lease.
(5)Where the fixed term of a lease has previously been extended (on one or more occasions) under paragraph 20, this paragraph applies as if references to the original term were references to the fixed term as previously so extended.
Commencement Information
I1 Sch. 19 para. 21 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
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