Revisions for LBTT6050 - Transitional provisions

Revenue Scotland has received a number of queries following a recent decision of The First-tier Tribunal for Scotland Tax Chamber. The latest position can be found at Transitional leases - First-tier Tribunal decision

This guidance covers the transitional rules that specifically relate to pre-implementation.

Contents

Revisions allow you to track differences between multiple versions of your content, and revert to older versions.

Revision Operations
11 August 2025 by nathan.ferguson

Current revision
8 February 2023 by nathan.ferguson

29 September 2022 by nathan.ferguson

17 August 2022 by nathan.ferguson

20 May 2022 by nathan.ferguson