Schedule 19 – Leases
270.This schedule, introduced by section 52, provides for the tax treatment of leases under this Act. Section 52 also contains a regulation making power to allow the Scottish Ministers to amend schedule 19. Part 2 of schedule 19 provides for the amount of tax chargeable on rent. Part 3 provides for the amount of tax chargeable in respect of consideration other than rent. Part 4 provides for review of the tax chargeable. Part 5 provides for the chargeable consideration in relation to rent and consideration other than rent and Part 6 covers other provisions about leases. For leases held by partnerships, schedule 19 is modified by Part 6 of schedule 17.