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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Miscellaneous Provisions: Withdrawal of a notice to quit or break notice

In circumstances where a break notice or notice to quit is withdrawn, by agreement betweenthe parties, before it takes effect the lease will be treated as continuing for SDLTpurposes, notwithstanding any rule of law to the effect that a break notice or notice toquit may not be withdrawn and that any purported withdrawal creates a new lease.