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| CISR14600 | Action guide contents | |—————————————————————————————————–|———————–|

Landlords or Developers sometimes offer inducements to prospective tenants to take up an interest in land. It might take the form of a rent-free period, a sum payable on occupation or a contribution to, or payment for, the costs of fitting out the property. »Ê¹ÚÌåÓýappse inducements are commonly called ‘reverse premiumsâ€�. See BIM41050 onwards for more on the background and treatment of ‘reverse premiumsâ€�.

Further information can be found at CISR14045.

Prior to 6 April 2007, Reverse Premiums came within the Scheme. However, from 6 April 2007, Reverse Premiums are specifically excluded from the Scheme by SI2005/2045 reg 20.

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