Chancery Division.

Sir Richard Scott V-C.

Judgment delivered 7 December 1999.

Stamp duty – Change of rate – New higher rate did not apply to instruments executed in pursuance of a contract made before 2 July 1997 – Option to extend lease contained in lease executed before 2 July 1997 exercised after 2 July 1997 – Whether extended lease executed in pursuance of earlier lease or in pursuance of exercise of option – Whether higher rate applied to option deed – Finance (No. 2) Act 1997, s. 49(6).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.