»Ê¹ÚÌåÓýapp

(This page was amended on 15 January 2020)

Section 75A(3) gives the following as examples of what scheme transactions may include:

1. »Ê¹ÚÌåÓýapp acquisition by P of a lease deriving from a freehold owned or formerly owned by V;
2. A sub-sale to a third person;
3. »Ê¹ÚÌåÓýapp grant of a lease to a third person subject to a right to terminate;
4. »Ê¹ÚÌåÓýapp exercise of a right to terminate a lease or to take some other action;
5. An agreement not to exercise a right to terminate a lease or to take some other action;
6. »Ê¹ÚÌåÓýapp variation of a right to terminate a lease or to take some other action.

»Ê¹ÚÌåÓýapp list provided is not exhaustive and other transaction types can be scheme transactions.