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 29
Variation of a lease treated as an acquisition of a chargeable interest
Schedule 19, paragraph 29 explains when a variation to a lease is treated as a new acquisition of a chargeable interest for LBTT purposes, covering rent reductions, other lease variations where the tenant pays consideration, and reductions to the lease term.
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.