»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappse paragraphs aim to explain the treatment of the usual methods of extending the term of occupation under a lease. »Ê¹ÚÌåÓýapp paragraphs SDLTM14110 to SDLTM14120 refer to business leases but the principles are also applicable to residential leases (although in practice very few residential leases will incur a charge to SDLT on the rental element).

»Ê¹ÚÌåÓýapp SDLT treatment of these extensions will differ, depending upon whether the initial lease when granted was chargeable to stamp duty or SDLT and whether a new lease is granted to replace the old lease.