Related Commentary  Related HMRC Manuals


In the heading to s. 151, the word “Lease” substituted for the words “Lease or tack” by FA 1999, s. 112(4) and Sch. 14, para. 33 with effect in relation to instruments executed on or after 1 October 1999.

151(1)  Stamp duty under Part II of Schedule 13 to the Finance Act 1999 (lease) shall not be chargeable on an instrument which is–

(a)a lease,

(b)an agreement for a lease, or

(c)an agreement with respect to a letting,

as respects which the condition in subsection (2) below is satisfied.

This subsection is subject to subsection (4A) below.

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