Adjustment of SDLT

Commentary – Stamp Taxes Reporter ¶41-705 ; Stamp Taxes Reporter ¶90-215

Deferred payment of tax

Commentary – Stamp Taxes Reporter ¶90-215

Rents

Abnormal increases

Commentary – Stamp Taxes Reporter ¶60-425

Assignments treated as grants

Commentary – Stamp Taxes Reporter ¶60-425

Calculation

Commentary – Stamp Taxes Reporter ¶60-425

Initial valuation

Commentary – Stamp Taxes Reporter ¶60-425

Subsequent adjustments

Commentary – Stamp Taxes Reporter ¶60-425

Substantial performance triggers notification

Commentary – Stamp Taxes Reporter ¶60-425

Temporal discount rate

Commentary – Stamp Taxes Reporter ¶60-425