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.