# Finance Act 1999, Paragraph 20


(1) An instrument (not itself a lease)—
(a) by which it is agreed that the rent reserved by a lease should be increased, or
(b) which confirms or records any such agreement made otherwise than in writing,
is chargeable with the same duty as if it were a lease in consideration of the additional rent made payable by it.
(2) Sub-paragraph (1) does not apply to an instrument giving effect to provision in the lease for periodic review of the rent reserved by it.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.