Agreements for leases
– 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