# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 45


References to the transfer of a chargeable interest include—
(a) the creation of a chargeable interest,
(b) the renunciation or release of a chargeable interest, and
(c) the variation of a chargeable interest.

---
Source: https://www.legislation.gov.uk/asp/2013/11/schedule/17/paragraph/45 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-17/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.