Land and Buildings Transaction Tax (Scotland) Act 2013

1 (1)This schedule makes provision about the application of this Act in relation to leases.S

(2)It is arranged as follows—

• Part 2 makes provision for the calculation of the tax chargeable in relation to chargeable consideration which consists of rent,

• Part 3 makes provision about the calculation of the tax chargeable in relation to other chargeable consideration,

• Part 4 makes provision for the review of tax chargeable at periodic intervals and on certain events,

• Part 5 makes provision about chargeable consideration in relation to leases, including consideration which consists of rent, consideration other than rent and consideration that is not treated as chargeable consideration,

• Part 6 makes provision about duration of leases and about the application of this Act to transactions involving leases generally.