Land and Buildings Transaction Tax (Scotland) Act 2013

This adran has no associated Nodiadau Esboniadol

22SThat interest ceases to be an exempt interest if—

(a)the lease or agreement mentioned in paragraph 2(b) or 7(b) ceases to have effect, or

(b)the right under paragraph 2(c) or 7(c) ceases to have effect or becomes subject to a restriction.

Commencement Information

I1 Sch. 7 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2