Chapter SDLTM04110

Published date19 March 2016
Record NumberSDLTM04110

On the grant, assignment or surrender of a lease a reverse premium does not count as chargeable consideration.

A reverse premium means

  • in relation to the grant of a lease, a premium moving from the landlord to the tenant
  • in relation to the assignment of a lease, a premium moving from the assignor to the assignee
  • in...

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