Schedule 25 Stamp duty land tax: amendments of Schedule 17A to FA 2003

1. Introduction
2. Agricultural tenancies variable under statutory provisions
3. Backdated lease granted to tenant holding over
4. Disapplication of “single lease” treatment where agreement for lease followed by grant
5. Disapplication of “new lease” treatment for certain rent increases after fifth year
6. Abnormal rent increase after fifth year
7. Commencement