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.