Transfer of land to the lessee of the land

The transfer of land to a lessee, transferee or assignee or the enlargement of a term into fee simple under section 153 of the Property Law Act 1958 is exempt from duty, provided duty was paid in respect of the grant, transfer or assignment of a lease over the land. 

1. The Digital Duties Form.
2. The duly stamped lease or assignment of lease.
3. The transfer of land or deed in respect of the enlargement of the term into fee simple. 
4. Submission as to duty paid on lease.