SCHEDULES
SCHEDULE 13Stamp duty: instruments chargeable and rates of duty
Part IILease
Lease for fixed term and then until determined
15
(1)
For the purposes of this Part a lease granted for a fixed term and thereafter until determined is treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined.
(2)
Paragraph 14 (agreement for a lease charged as a lease) shall be construed accordingly.