K6: Variation of a lease

- Payment for variation of lease exempt if grant of lease was exempt

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- Where the grant of a lease was exempt, a change in the contractual relationship for consideration, also falls within the scope of the exemption (Lubbock Fine, §9).

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Legislation: 

Cases: 

Lubbock Fine C-63/92; 

HMRC manuals: 

Commentary: 

See also:

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