http://www.legislation.gov.uk/id/ukpga/2003/14

SCHEDULES

SCHEDULE 5Stamp duty land tax: amount of tax chargeable: rent

F1Amounts payable in respect of periods before grant of lease

1A

For the purposes of this Part “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease.