Sch. 5, para. 9 (Tax chargeable in respect of consideration other than rent) essentially confirms that, in cases to which the Schedule applies (that is, the grant (or deemed grant) of new leases), the usual charging rules (that apply on transfers of land - see from ¶50-100) apply to consideration other than rent, and expressly states that ‘tax chargeable under Sch. 5 (by reference to rents) is in addition to any tax chargeable under s. 55 or s. 74(1A), Sch. 4A or Sch. 6B in respect of consideration other than rent’.

Para. 9 though also:

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