15(1)In the case of the grant, assignment or surrender of a lease a reverse premium does not count as chargeable consideration.
(2)A “reverse premium” means—
(a)in relation to the grant of a lease, a premium moving from the landlord to the tenant;
(b)in relation to the assignment of a lease, a premium moving from the assignor to the assignee;
(c)in relation to the surrender of a lease, a premium moving from the tenant to the landlord.