Modifications etc. (not altering text)
C1Sch. 13 restricted (10.7.2003) by Finance Act 2003 (c. 14), s. 125(1) (with s. 125(8))
C2Sch. 13 excluded (with effect in accordance with Sch. 24 para. 12(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 24 para. 5
20(1)An instrument (not itself a lease)—U.K.
(a)by which it is agreed that the rent reserved by a lease should be increased, or
(b)which confirms or records any such agreement made otherwise than in writing,
is chargeable with the same duty as if it were a lease in consideration of the additional rent made payable by it.
(2)Sub-paragraph (1) does not apply to an instrument giving effect to provision in the lease for periodic review of the rent reserved by it.