The following rules also apply to leases in relation to LBTT:
- A lease for a fixed term – LBTT6019;
- A lease that continues after a fixed term - LBTT6020;
- Treatment of leases for an indefinite term - LBTT6021;
- Treatment of successive linked leases - LBTT6022;
- Rent for overlap period when a further lease is granted - LBTT6023;
- Agreement for lease substantially performed - LBTT6024;
- Missives of let followed by execution of formal lease - LBTT6025;
- Cases where assignation of lease treated as grant of a lease - LBTT6026;
- Assignation of lease: responsibility of assignee for returns - LBTT6027;
- Reduction of rent or term or other variation of a lease - LBTT6028; and
- Variation of a lease to extend the term or increase the rent causing the transaction to become notifiable - LBTT6029.
LBTT(S)A 2013 schedule 19 Part 6
Ref ID
LBTT6018
Archive Date
Last updated