Ptt 大爆卦 | lease premium中文 - 前往 https://www.pinsentmasons.com/out-law/guides/land-and-buildings-transaction-tax--in-scotland

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Land and Buildings Transaction Tax in Scotland - Pinsent ...

In terms of leases, LBTT is payable on any premium and the rent and ... On freehold transfers and lease premiums in respect of commercial ...

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