Part 3 RENT AND OTHER CONSIDERATION
- Rent
- Variable or uncertain rent
- First rent review in final quarter of fifth year
- Adjustment of tax where rent determined on reconsideration date
- Underpayment of tax where rent determined on reconsideration date
- Overpayment of tax where rent determined on reconsideration date
- Reverse premiums
- Tenants' obligations etc. that do not count as chargeable consideration
- Surrender of existing lease in return for new lease
- Assignment of lease: assumption of obligations by assignee
- Loan or deposit in connection with grant or assignment of lease