SCHEDULES

SCHEDULE 5 U.K. Stamp duty land tax: amount of tax chargeable: rent

[F1 Amounts payable in respect of periods before grant of lease U.K.

Textual Amendments

F1 Sch. 5 para. 1A and cross-heading inserted (with effect in accordance with Sch. 39 para. 13(3)-(6) of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 10

1A U.K. For the purposes of this Part “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease.]