{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-52",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/section-52.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "section/52",
  "kind": "section",
  "number": "52",
  "heading": "Application of this Act to leases",
  "text": "(1) Schedule 19 makes provision about the application of this Act to chargeable transactions involving leases, including provision for the calculation of the tax chargeable in relation to such transactions.\n(2) The Scottish Ministers may, by regulations, modify schedule 19.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 52(1) in force at 7.11.2014 for specified purposes by S.S.I. 2014/279, art. 2, Sch."
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 52(1) in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108, art. 2"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 52(2) in force at 1.4.2015 by S.S.I. 2015/108, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/section/52",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}