# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 22


That interest ceases to be an exempt interest if—
(a) the lease or agreement mentioned in paragraph 2(b) or 7(b) ceases to have effect, or
(b) the right under paragraph 2(c) or 7(c) ceases to have effect or becomes subject to a restriction.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/7/paragraph/22 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-7/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.