- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Pwynt Penodol mewn Amser (09/09/2022) - English
- Pwynt Penodol mewn Amser (09/09/2022) - Welsh
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- SCHEDULE 6
- PART 2
- Leases that continue after...
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Point in time view as at 09/09/2022.
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Leases that continue after a fixed term: grant of a new leaseE+W
4(1)This paragraph applies where—E+W
(a)(ignoring this paragraph) paragraph 3 would apply to treat a lease (““the original lease””) as if it were a lease for a fixed term one year longer than the original fixed term,
(b)during that one year period the tenant under that lease is granted a new lease of the same or substantially the same premises,
(c)the term of the new lease begins during that one year period, and
(d)paragraph 8 (tenant holding over: new lease backdated to previous year) does not apply.
(2)Paragraph 3 does not apply to treat the lease as continuing after the original fixed term.
(3)The term of the new lease is treated for the purposes of this Act as beginning with the day after the end of the original fixed term.
(4)Any rent which, in the absence of this paragraph, would be payable under the original lease in respect of that one year period is to be treated as payable under the new lease (and paragraph 9(3) does not apply to that rent).
(5)Where the fixed term of a lease has previously been treated as extended (on one or more occasions) under paragraph 3, this paragraph applies as if references to the original fixed term were references to the previously extended fixed term.
Commencement Information
I1Sch. 6 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3
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