SCHEDULES
SCHEDULE 13 Stamp duty: instruments chargeable and rates of duty
C1C2Part II Lease
Annotations:
Modifications etc. (not altering text)
C2
Sch. 13 Pt. II modified (retrospective to 28.3.2000 and with effect as mentioned in s. 121(10)(11) of the amending Act) by 2000 c. 17, s. 121(2)(10)-(12)
Sch. 13 Pt. II amended (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92, Sch. 30 para. 1(1); S.I. 2001/3748, art. 2
Sch. 13 Pt. II excluded (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by 2001 c. 9, s. 92(1); S.I. 2001/3748, art. 2
Rates of duty
11
In the case of a lease for a definite term less than a year the duty is as follows—
1. | Lease of furnished dwelling-house or apartments where the rent for the term exceeds F1£5000 | £5 |
2. | Any other lease of land | The same duty as for a lease for a year at the rent reserved for the definite term |
Sch. 13 Pt. II excluded (28.7.2000 with effect as mentioned in s. 130(10) of the amending Act) by 2000 c. 17, s. 130(1)(10)