# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 17


In this schedule, “annual rent” means the average annual rent over the term of the lease or, if—
(a) different amounts of rent are payable for different parts of the term, and
(b) those amounts (or any of them) are ascertainable at the time of the disqualifying event,
the average annual rent over the period for which the highest ascertainable rent is payable.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/17 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.