Agricultural leases

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-090

Commercial leases

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-060

Definitions

Definite duration

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-000

Lease and licence contrasted

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-000

Parties

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-000

Rent

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-000

Subjects

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-000

Distinguished between LBTT and SDLT

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-020

Rent review

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-060

Requirement in writing for leases

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-050

Residential leases

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-070Land and Buildings Transaction Tax (Scotland) ¶208-080

Statutory restrictions

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-040

Terminology in Scots law on leases

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-030