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The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014

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Assignation of lease granted prior to the commencement date /withdrawal of relief

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11.—(1) This article applies where paragraph 11(1) of Schedule 17A to the 2003 Act applies and—

(a)the effective date of the grant of a lease referred to in paragraph 11(1) of that Schedule is prior to the commencement date; and

(b)the first assignment of the lease referred to in paragraph 11(2) of that Schedule occurs after the commencement date.

(2) Where this article applies—

(a)the grant of a lease referred to in paragraph (1) shall be treated as the grant of a lease for the purposes of paragraph 27(1) of schedule 19 to the Act;

(b)the first assignment of a lease referred to in paragraph (1) shall be treated as the first assignation of a lease for the purposes of paragraph 27(2) of schedule 19 to the Act; and

(c)the provisions in paragraph 11(3) and (5) of Schedule 17A to the 2003 Act shall be treated for the purposes of paragraph 27 of schedule 19 to the Act as if they were the corresponding provisions in paragraph 27(3) and (5) of schedule 19 to the Act.

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