Schedule 5 Stamp duty land tax: amount of tax chargeable: rent

United Kingdom

1. Introduction
2. Amounts payable in respect of periods before grant of lease
3. Calculation of tax chargeable in respect of rent
4. Net present value of rent payable over term of lease
5. Rent payable
6. Effect of provision for rent review
7. Term of lease
8. Treatment of lease for indefinite term
9. Temporal discount rate
10. Tax chargeable in respect of consideration other than rent : general
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Increase of rent treated as grant of new lease
13. Interpretation