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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM14000 · Term of a lease

  • SDLTM14010 · Leases for a fixed term
  • SDLTM14040 · Leases for an indefinite term
  • SDLTM14055 · Leases treated as continuing after a fixed term
  • SDLTM14068 · Treatment of continuing indefinite term leases
  • SDLTM14080 · Break and forfeiture clauses and options to renew
  • SDLTM14090 · Lease extensions, re-grants, surrenders etc.
  • SDLTM14110 · Backdated lease granted after holding over
  • SDLTM14120 · Extending the term of a lease
  1. Lease: contents
  2. Term of a lease: Contents

SDLTM14000 | Term of a lease: Contents

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents8 entries

  1. SDLTM14010Term of a lease: Leases for a fixed term: contents
  2. SDLTM14040Term of a lease: Leases for an indefinite term: Contents
  3. SDLTM14055Term of a lease: Leases treated as continuing after a fixed term: Contents
  4. SDLTM14068Term of a lease: Treatment of continuing indefinite term leases: Contents
  5. SDLTM14080Term of a lease: Break and forfeiture clauses and options to renew
  6. SDLTM14090Term of a lease: Lease extensions, re-grants, surrenders etc.
  7. SDLTM14110Term of a lease: Backdated lease granted after holding over
  8. SDLTM14120Term of a lease: Extending the term of a lease
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