http://www.legislation.gov.uk/id/ukpga/2006/25

SCHEDULES

SCHEDULE 25Stamp duty land tax: amendments of Schedule 17A to FA 2003

Disapplication of “single lease” treatment where agreement for lease followed by grant

4

In paragraph 12A (agreement for lease), at the end of sub-paragraph (3) insert— “ Paragraph 5 does not apply so as to treat the notional lease and the lease itself as a single lease. ”