Please note that the Support Desk will be closed on Monday 15 June.
Section 36 LBTT(S)A 2013 defines what the relevant date is for different transactions within the LBTT regime. The following applies.
The relevant date is:
- in relation to a return under section 29 (a notifiable transaction), the effective date of the transaction
- in relation to a return under section 31 (returns where contingency ceases or consideration ascertained), the date of the event as a result of which the return is required
- in relation to a return under section 33 (further return where relief withdrawn), the date on which the relevant event occurred
- in relation to a return under section 34 (return or further return in consequence of a later linked transaction), the effective date of the later transaction
- in relation to a return under paragraph 10 of schedule 19 (further lease return), the review date (see paragraph 10(7))
- in relation to a return under paragraph 11 of that schedule (assignation or termination), the day on which the lease is assigned or terminated
- in relation to a return under paragraph 20 of that schedule (leases that continue after a fixed term), the date on which the 1 year period mentioned in paragraph 20(3) ended
- in relation to a return under paragraph 22 of that schedule (leases for an indefinite term), the date on which the deemed fixed term mentioned in paragraph 22(2) ended
- in relation to a return under paragraph 30 of that schedule (increase of rent or term), the date from which the variation mentioned in that paragraph takes effect