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”.


Related Commentary  

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).

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.