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Schedule 17A Further provisions relating to leasesF1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Meaning of “lease”
  2. Leases for a fixed term
  3. Leases that continue after a fixed term
  4. Treatment of leases for indefinite term
  5. Treatment of successive linked leases
  6. Rent
  7. Variable or uncertain rent
  8. First rent review in final quarter of fifth year
  9. Adjustment where rent ceases to be uncertain
  10. Rent for overlap period in case of grant of further lease
  11. Backdated lease granted to tenant holding over
  12. Tenants' obligations etc that do not count as chargeable consideration
  13. Cases where assignment of lease treated as grant of lease
  14. Assignment of lease: responsibility of assignee for returns etc
  15. Agreement for lease
  16. Assignment of agreement for lease
  17. Increase of rent treated as grant of new lease: variation of lease in first five years
  18. Increase of rent treated as grant of new lease: abnormal increase after fifth year
  19. Increase of rent after fifth year: whether regarded as abnormal
  20. Reduction of rent or term or other variation of lease
  21. Surrender of existing lease in return for new lease
  22. Assignment of lease: assumption of obligations by assignee
  23. Reverse premium
  24. Loan or deposit in connection with grant or assignment of lease
  25. Provisions relating to leases in Scotland

Annotations

Textual amendments

F1

Sch. 17A inserted (with effect in accordance with Sch. 39 para. 26 of the amending Act) by Finance Act 2004 (c. 12), Sch. 39 para. 22(2) (which amending provision re-enacts, subject to certain changes, a corresponding amendment made by the now revoked Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) (No. 2) Regulations 2003 (S.I. 2003/2816), see Sch. 39 para. 14) (with Sch. 39 paras. 11, 13(5))