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- in relation to a return under section 33 (further return where relief withdrawn), the date on which the relevant event occurred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
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