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HMRC internal manual

Stamp Duty Land Tax Manual

Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

A lease granted on 26 September 2005 provides for a term starting on the June quarter day (24 June) with a rent review to open market rent on the fifth anniversary of the start date.

As 24 June 2010 is more than three months before 26 September 2010, the provisions of FA03/SCH17A/PARA7A do not apply.