Section 243 | Agreements to surrender leases. ^F1

(1)Where, in pursuance of any agreement, any lease is surrendered (or, in Scotland, renounced) at any time otherwise than by deed, the agreement shall be treated for the purposes of stamp duty as if it were a deed executed at that time effecting the surrender (or, as the case may be, renunciation).^F2

(2)This section shall apply to any agreement made after 7th December 1993.