{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-12",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014/article-12.json",
  "legislation": "ssi/2014/377",
  "legislation_title": "The Land and Buildings Transaction Tax (Transitional Provisions) (Scotland) Order 2014",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-transitional-provisions-scotland-order-2014",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Variation of lease treated as grant of new lease",
  "text": "(1) This article applies to a lease granted prior to the commencement date (to which the provisions of Schedule 17A to the 2003 Act apply) where there is a variation of the lease after the commencement date to increase the amount of rent, which, if it had been before that date, would have been a variation to which paragraph 13(1) of that Schedule would have applied.\n(2) Where this article applies—\n(a) the variation of a lease referred to in paragraph (1) shall be treated as the grant of a lease; and\n(b) the chargeable consideration (other than in respect of any premium) shall be the additional rent.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 12 in force at 1.4.2015, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/377/article/12",
    "retrieved_at": "2026-10-28T21:31:58.516383+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."
}