This practice note looks at the issues to consider when dealing with sub-sales following the changes brought about by the Finance Act 2013.

Note: This practice note is no longer maintained. On 1 May 2017, the Standard Commercial Property Conditions (Third Edition) (SCPC (Third Edition)) were introduced. We have produced a practice note that refers to the SCPC (Third Edition), see Practice note, Property contracts: issues to consider on sub-sales (SCPC (Third Edition) and SCS (Fifth Edition)).