Provisions relating to leasesU.K.
10U.K.In Schedule 5 (amount of tax chargeable: rent), after paragraph 1 insert—
“Amounts payable in respect of periods before grant of leaseU.K.
1AFor 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.”