# Finance Act 2004, Paragraph 10


In Schedule 5 (amount of tax chargeable: rent), after paragraph 1 insert—
“Amounts payable in respect of periods before grant of lease
1A For the purposes of this Part “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease.”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/39/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-39/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.