# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 1


(1) This schedule makes provision about the application of this Act in relation to leases.
(2) It is arranged as follows—
Part 2 makes provision for the calculation of the tax chargeable in relation to chargeable consideration which consists of rent,
Part 3 makes provision about the calculation of the tax chargeable in relation to other chargeable consideration,
Part 4 makes provision for the review of tax chargeable at periodic intervals and on certain events,
Part 5 makes provision about chargeable consideration in relation to leases, including consideration which consists of rent, consideration other than rent and consideration that is not treated as chargeable consideration,
Part 6 makes provision about duration of leases and about the application of this Act to transactions involving leases generally.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/19/paragraph/1 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-19/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.