Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 39 U.K. Stamp duty land tax and stamp duty

Part 1 U.K. Amendments to Part 4 of the Finance Act 2003: general

Provisions relating to leases U.K.

10 U.K. In Schedule 5 (amount of tax chargeable: rent), after paragraph 1 insert—

“Amounts payable in respect of periods before grant of lease U.K.

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.”