Source: http://www.legislation.gov.uk/asp/2013/11/part/6
Timestamp: 2019-10-22 20:42:21
Document Index: 256326817

Matched Legal Cases: ['ART 6', 'ART 6', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

There are currently no known outstanding effects for the Land and Buildings Transaction Tax (Scotland) Act 2013, PART 6 .
PART 6 SApplication of Act to leases and licences
LeasesS
52Application of this Act to leasesS
(1)Schedule 19 makes provision about the application of this Act to chargeable transactions involving leases, including provision for the calculation of the tax chargeable in relation to such transactions.
(2)The Scottish Ministers may, by regulations, modify schedule 19.
I1S. 52(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch.
I2S. 52(1) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2
I3S. 52(2) in force at 1.4.2015 by S.S.I. 2015/108, art. 2
53Application of this Act to licencesS
(1)The Scottish Ministers may, by regulations, prescribe descriptions of non-residential licences to occupy property, transactions in relation to which are to be land transactions for the purposes of this Act.
(2)The regulations may also make provision, among other things—
(a)for transactions, which result in the acquisition of interests in licences, to be land transactions,
(b)for what the chargeable consideration is to be in relation to a licence,
(c)for the determination of the amount or value of that chargeable consideration,
(d)for the calculation of the tax chargeable,
(e)specifying that certain land transactions relating to a licence are not to be notifiable under section 30.
(3)Regulations under this section may modify any enactment (including this Act).
I4S. 53 in force at 7.11.2014 by S.S.I. 2014/279, art. 2, Sch.