Part VI U.K. [F1 [F2 Stamp duty]

Textual Amendments

F1 Pt. VI heading substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), art. 1reg. 3(2)

F2 Pt. VI heading substituted (30.7.2009) by Finance (No. 2) Act 2005 (c. 22), s. 48(3)(5); S.I. 2009/2094, art. 2

243 Agreements to surrender leases. U.K.

(1) Where, in pursuance of any agreement, any lease is surrendered (or, in Scotland, renounced) at any time otherwise than by deed, the agreement shall be treated for the purposes of [F3 stamp duty] as if it were a deed executed at that time effecting the surrender (or, as the case may be, renunciation).

(2) This section shall apply to any agreement made after 7th December 1993.]

Textual Amendments

F3 Words in s. 243 substituted (27.7.1999 with effect as mentioned in s. 112(6) of the amending Act) by 1999 c. 16, s. 112(4), 122, Sch. 14 para. 32