15U.K.In section 80 (adjustment where contingency ceases or consideration is ascertained) after subsection (4) insert—
“(4A)Where the transaction (“the relevant transaction”) is the grant or assignment of a lease, no claim may be made under subsection (4)—
(a)in respect of the repayment (in whole or part) of any loan or deposit that is treated by paragraph 18A of Schedule 17A as being consideration given for the relevant transaction, or
(b)in respect of the refund of any of the consideration given for the relevant transaction, in a case where the refund—
(i)is made under arrangements that were made in connection with the relevant transaction, and
(ii)is contingent on the determination or assignment of the lease or on the grant of a chargeable interest out of the lease.”