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