Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Land and Buildings Transaction Tax (Scotland) Act 2013 section 19
Treatment of fixed-term leases — ignoring break clauses and renewal options
Section 19 of Schedule 19 establishes that when calculating LBTT on a fixed-term lease, any provisions that could shorten or extend the lease term are to be disregarded.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.