# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 19


In the application of this schedule to a lease for a fixed term, no account is to be taken of—
(a) any contingency as a result of which the lease may terminate before the end of the fixed term, or
(b) any right of either party to terminate the lease or renew it.

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