Stamp Duty Land Tax Manual 62047 Schedule (2)
Use this schedule when the transaction notified on the SDLT1 is the grant of a head lease or the sale of a freehold subject to a lease.
Schedule (2) for under/sub leases (tenancies of the non-residential or mixed use interests notified on related SDLT1)
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To complete this schedule you’ll need details of the sub/underlease or lease of the freehold or head lease.
Where there’s a transfer of a freehold subject to one lease, you don’t need to complete this schedule as the lease details should be entered at questions 16 to 21 of the SDLT1.
If there’s more than one lease, only one should be entered at questions 16 to 21 of the SDLT1. All others should be shown on this schedule.