Also, rent must be payable by the transferor under a lease of the land (CTA 2010, s. 835(1)(b)). ‘Rent’ for these purposes includes any payment made under a lease (CTA 2010, s. 846(3)). The liability for the rent must arise at the time of the transfer, or subsequently. In addition, the liability must arise as a result of a lease of the land granted by the transferee at, or subsequent to, the time of the transfer. Alternatively, the rent can result from any other transaction, or series of transactions, affecting the land.