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HMRC internal manual

Stamp Duty Land Tax Manual

Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2

The effective date of a lease is 26 September 2005 providing a rent review to open market rent on the fifth anniversary of the start date. which is stated to be 28 May 2005.

As 28 May 2010 is more than three months before 26 September 2010, the provisions of FA03/SCH17A/PARA7A do not apply.