11U.K.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 |
Textual Amendments
F1Sch. 13 para. 11 table: figure in para. 1 substituted (retrospective to 28.3.2000 and with effect as mentioned in s. 115(2) of the amending Act) by 2000 c. 17, s. 115(1)(a)(2)(3)