[F115U.K.Where—
(a)paragraph 4 applies, and
(b)relief is claimed under paragraph 1 of Schedule 6ZA in respect of the grant of the lease concerned,
no tax is chargeable in respect of so much of the chargeable consideration for the grant as consists of rent.]
Textual Amendments
F1Sch. 9 para. 15 and cross-heading inserted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(3)