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The Stamp Duty Land Tax (Amendment of Schedule 5 to the Finance Act 2003) Regulations 2003
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Rent and other consideration: treatment of linked transactions
2.—(1) Paragraph 9 (tax chargeable in respect of consideration other than rent) is amended as follows.
(2) In sub-paragraph (2) (exclusion of 0% band for other consideration if annual rent exceeds £600 a year), for “annual rent” substitute “relevant rental figure”.
(3) After that sub-paragraph insert—
“(2A) For the purposes of sub-paragraph (2) the relevant rental figure is—
(a)the annual rent in relation to the transaction in question, or
(b)if that transaction is one of a number of linked transactions for which the chargeable consideration consists of or includes rent, the total of the annual rents in relation to all those transactions.”.
(4) In sub-paragraph (3) (meaning of “annual rent”) for “For the purposes of sub-paragraph (2)” substitute “In sub-paragraph (2A)”.
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