These further rules are found in FA 2003, Sch. 17A.

With the Budget 2016 materials, HMRC published Guidance (Stamp Duty Land Tax: reform of structure, rates and thresholds for non-residential land transactions). This included detail of the application of the new regime for non-residential transactions from 17 March 2016 to certain provisions of FA 2003, Sch. 17A (Further provisions relating to leases).

The Guidance was made available at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508289/16_03_2016_Main_Guidance_Non_Res.pdf

Tenant’s obligations that do not count as chargeable consideration

The following do not count as chargeable consideration:

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