IS2539
Issued
01 Dec 1998

Lease renewals and extensions - Section 29, Stamp and Cheque Duties Act 1971

This interpretation statement sets out the Commissioner's view on the application of section 29 of the Stamp and Cheque Duties Act 1971. In particular, it focuses on the application of section 29 to instruments of extension and renewal of lease, as it is in this area that difficulties in interpreting the section have arisen.