Cross references

FA 1999, Sch. 18, para. 4: where referring to the duration of a lease, the expression “term” in relation to Scotland means “period”.


CHARGE

10  Stamp duty is chargeable on a lease.

Cross references

FA 1980, s. 97: shared housing ownership transactions – residential leases granted by specified bodies partly in consideration of a premium come under FA 1999, Sch. 13, Pt. I rather than Pt. II.

FA 1982, s. 129: no duty chargeable on a lease or agreement for a lease to charitable body or to trustees of National Heritage Memorial Fund or the National Endowment for Science, Technology and the Arts (The Lottery Fund).

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