Where there is a grant (or deemed grant) of a new lease, the usual charging rules (that apply on transfers of land - see from ¶50-100) apply to consideration other than rent, and tax chargeable by reference to rents is in addition to any tax chargeable under s. 55 (general rates of charge); s. 74(1A) (exercise of collective rights by tenants of flats); Sch. 4A (the 15% higher-rate charge); or Sch. 6B (transfers involving multiple dwellings) in respect of consideration other than rent.

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