Duty on leases and agreements for lease has been abolished from 26 April 2001
As a result, duty will no longer be required to be paid on:
- Leases executed on or after 26 April 2001,
- Assignments of leases executed on or after 26 April 2001,
- A variation to a lease where the variation is executed on or after 26 April 2001,
- A rental increase under the terms of the lease due to take effect on or after 26 April 2001
