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Rules similar to the lease premium rules in B6.301C and B6.301D apply to certain other sums paid in respect of a short-term lease. This applies where:

1. Ìý

   •ÌýÌýÌýÌý a sum is paid for the surrender of a lease

2. Ìý

   •ÌýÌýÌýÌý there is a sum paid on a lease instead of rent

3. Ìý

   •ÌýÌýÌýÌý a sum is paid for the variation or waiver of a lease term

Similar rules can also apply, without the payment of a premium-like sum, where:

1. Ìý

   •ÌýÌýÌýÌý a lease which was granted at an undervalue is assigned for profit

2. Ìý

   •ÌýÌýÌýÌý there is a sale of property subject to a condition that the vendor may buy it back within 50 years

3. Ìý

   •ÌýÌýÌýÌý there is a sale of property subject to a condition that the vendor may lease it back

An amount is treated as a deemed premium and so subjected to the lease premium rules where the terms of the grant of a lease impose obligations on the tenant to carry out work on the premises.