SCHEDULES
SCHEDULE 5Stamp duty land tax: amount of tax chargeable: rent
Tax chargeable in respect of consideration other than rent F1: general
9
1
Where in the case of a transaction to which this Schedule applies there is chargeable consideration other than rent, the provisions of this Part apply in relation to that consideration as in relation to other chargeable consideration F5(but see paragraph 9A).
F22
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F32A
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F43
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4
Tax chargeable under this Schedule is in addition to any tax chargeable under section 55 F6or Schedule 6B in respect of consideration other than rent.
5
Where a transaction to which this Schedule applies falls to be taken into account for the purposes of that section F7or Schedule as a linked transaction, no account shall be taken of rent in determining the relevant consideration.
Word in Sch. 5 para. 9 heading inserted (with effect in accordance with s. 95(13) of the amending Act) by Finance Act 2008 (c. 9), s. 95(2)