# Finance Act 1999, Paragraph 11

Extent: E+W+S+N.I.

In the case of a lease for a definite term less than a year the duty is as follows—
1.
Lease of furnished dwelling-house or apartments where the rent for the term exceeds £5000
£5
2.
Any other lease of land
The same duty as for a lease for a year at the rent reserved for the definite term

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.