HC Deb 07 December 1993 vol 234 c276


That the following provisions shall have effect for the period beginning 7th December 1993 and ending 31 days after the earliest of the dates mentioned in section 50(2) of the Finance Act 1973(1) Where, in pursuance of any agreement, any lease is surrendered (or, in Scotland, renounced) at any time otherwise than by deed, the agreement shall be treated for the purposes of any duty chargeable under the Stamp Act 1891 as if it were a deed executed at that time effecting the surrender (or, as the case may be, renunciation). (2) This Resolution shall apply to any agreement made after 7th December 1993.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provision of section 50 of the Finance Act 1973.