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:

Tenant’s obligations that do not count as chargeable consideration

The following do not count as chargeable consideration:

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.