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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM17000 · Miscellaneous Provisions

  • SDLTM17005 · Substantial performance of an agreement for lease
  • SDLTM17030 · Withdrawal of a notice to quit or break notice
  • SDLTM17032 · Linked leases
  • SDLTM17068 · Grant of a reversionary lease
  • SDLTM17080 · Surrender and regrant of a lease
  • SDLTM17085 · Lease Assignments: Treated as new lease
  • SDLTM17105 · ‘'Rent'’ payable for a period before grant
  1. Miscellaneous Provisions: Contents
  2. Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

SDLTM17030 | Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

From HM Revenue & Customs · Stamp Duty Land Tax Manual

In circumstances where a break notice or notice to quit is withdrawn, by agreement between the parties, before it takes effect the lease will be treated as continuing for SDLT purposes, notwithstanding any rule of law to the effect that a break notice or notice to quit may not be withdrawn and that any purported withdrawal creates a new lease.

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