– see also Leases and leasing

Associated bodies

Legislation/Regulatory – FA95 s. 151

Charge on or after 1 October 1999

Legislation/Regulatory – FA99 Sch. 13, para. 14

Denoting stamp

Legislation/Regulatory – FA84 s. 111

Execution

Legislation/Regulatory – FA94 s. 240
HMRC Guidance – SDLTM49600

Penal rents

Legislation/Regulatory – SA1891 s. 77(1)

Requirements before lease treated as duly stamped

Legislation/Regulatory – FA94 s. 240A

Sub-sales

Commentary – Stamp Taxes Reporter ¶20-400

Substantial performance rule

Land transactions

Commentary – Stamp Taxes Reporter ¶20-215

Rent taken into account

Commentary – Stamp Taxes Reporter ¶60-705

Surrenders and regrants

Commentary – Stamp Taxes Reporter ¶60-610

Time for presenting

Legislation/Regulatory – FA94 s. 240 ; SA1891 s. 15A, 15B