# Finance Act 2003, Paragraph 15


Where—
(a) paragraph 4 applies, and
(b) relief is claimed under paragraph 1 of Schedule 6ZA in respect of the grant of the lease concerned,
no tax is chargeable in respect of so much of the chargeable consideration for the grant as consists of rent.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/9/paragraph/14n1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.