Scots law
Lease terms and variations rules
Assignation of lease as grant of
Continue after a fixed term
Fixed-term
Increase of rent or extension of term
Indefinite term
Overlap period with grant
Reduction of rent or term
Successive linked leases
Lease transactions
Leases and licences
Tax chargeable, review of
Assignation
Assignee to file returns
Occasions that trigger a lease review date
Return and tax payment for lease review
Termination
Three-yearly review mandatory
When review returns are due, example of