Well spotted. I find the way that HMRC apply the concept of interim rent slightly odd in this context because isn’t the interim rent actually whatever rent the court detrmines on an application under section 24A ie the interim rent incoporates the contractual rent payable on the continuation of the old lease. This seems clear when rents are falling and it is the tenant who seeks a reduced interim rent. I am not aware that clients usually state whether the interim rent is for continued occupation or the new tenancy. Presumably they should now do so to get the more favourable SDLT treatment.