Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Assignment of lease: assumption of obligations by assignee is up to date with all changes known to be in force on or before 10 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 17A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14) (with Sch. 39 paras. 11, 13(5))
17U.K.In the case of an assignment of a lease the assumption by the assignee of the obligation—
(a)to pay rent, or
(b)to perform or observe any other undertaking of the tenant under the lease,
does not count as chargeable consideration for the assignment.]
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