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Duties Act 1999
68ARegrant of lease with additional land
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68A Regrant of lease with additional land (1) If— (a) a Crown lease is granted to a lessee under a previous Crown lease because of the surrender of the previous lease; and (b) the land comprised in the new lease is all or part of the land comprised in the surrendered lease and additional land; duty is payable only on the transfer of the interest in the additional land. (2) This section applies to a declared land sublease as if it were a Crown