Surrender of leases
Agreement to
Legislation/Regulatory –
FA94 s. 243
Chargeable consideration
Regrant
Commentary –
Stamp Taxes Reporter ¶60-610
Document evidencing
Legislation/Regulatory –
FA2000 s. 128
Generally
Commentary –
Tax Reporter ¶300-130
;
Tax Reporter ¶711-400
New lease following continued occupation
Commentary –
Stamp Taxes Reporter ¶60-610
Operation of law
Commentary –
Stamp Taxes Reporter ¶60-605
Rate of duty
Legislation/Regulatory –
FA94 s. 243
;
FA99 Sch. 13, para. 23
Substantial performance of an agreement for lease
Commentary –
Stamp Taxes Reporter ¶60-610