Lease terms and variations rules

Assignation of lease as grant of

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-460

Continue after a fixed term

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-420

Fixed-term

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-400

Increase of rent or extension of term

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-480

Indefinite term

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-430

Overlap period with grant

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-450

Reduction of rent or term

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-470

Successive linked leases

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-440

Lease transactions

– see Lease transactions

Leases and licences

– see Leases and licences

Tax chargeable, review of

Assignation

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-340

Assignee to file returns

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-350

Occasions that trigger a lease review date

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-320

Return and tax payment for lease review

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-330

Termination

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-340

Three-yearly review mandatory

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-300

When review returns are due, example of

Commentary – Land and Buildings Transaction Tax (Scotland) ¶208-360