Court of Appeal.

Judgment delivered 24 November 1983.

Stamp duty – Underlease granted for premium – Premium payable in part on date of execution of lease – Balance of premium payable more than 20 years after execution – Whether duty payable on total amount of premium – Whether premium payable ‘periodically for a definite period exceeding 20 years’ – Stamp Act 1891, sec. 56.

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