Act repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27 and with saving in Sch. 11 para. 24(2)) and subject to an amendment (prosp.) by Museum and Galleries Act 1992 (c. 44), s. 11(2), Sch. 8 Pt. I para. 1(1)(2)(7), and amendments by: Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21), s. 4(2), Sch. 2 para. 9(1)(2) (in force 6.4.1992 by S.I. 1991/2617, art. 2(f)); S.I. 1991/2874, art. 2 (in force 6.4.1992 by S.R. 1992/94, art. 2); Social Security (Consequential Provisions) Act 1992 (c. 6), s. 4, Sch. 2 para. 52(a)(b) (in force 1.7.1992 by s. 7(2) of the amending Act); Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), s. 4, Sch. 2 para. 20(a)(b) (in force 1.7.1992 by s. 7(2) of the amending Act); Finance (No. 2) Act 1992 (c. 48), ss. 35(2), 47, 48, 56, 77, Sch. 9 para. 20(1)(inserting ss. 143A and 143B), Sch. 17 paras. 3, 6(2)(5), 7, (the amendments coming into force 16.7.1992 except for the amendment by s. 56, Sch. 9 para. 20(1) which comes into force on 19.2.1993 by S.I. 1993/236, art. 2); and amendments (retrospective to 1.1.1992) by ss. 35(2), 47, 48 of the same 1992 Act, and amendments (27.7.1993 with effect as mentioned in ss. 84(3), 86(4), 88(4), 105(4) of the amending Act) by 1993 c. 34, ss. 84(3), 86(4), 88(4)(a)(b), 105(3)(4)

Sch. 3 applied (E.W.S.) (16.01.1992) by S.I. 1992/58, art.26.

http://www.legislation.gov.uk/ukpga/1979/14/schedule/3/paragraph/8Capital Gains Tax Act 1979 (repealed 6.3.1992)An Act to consolidate Part III of the Finance Act 1965 with related provisions in that Act and subsequent Acts.1990-03-01texttext/xmlenStatute Law Database2011-05-271992-04-06 SCHEDULESSCHEDULE 3 Leases Duration of leases81

In ascertaining for the purposes of this Act the duration of a lease of land the following provisions shall have effect.

2

Where the terms of the lease include provision for the determination of the lease by notice given by the landlord, the lease shall not be treated as granted for a term longer than one ending at the earliest date on which it could be determined by notice given by the landlord.

3

Where any of the terms of the lease (whether relating to forfeiture or to any other matter) or any other circumstances render it unlikely that the lease will continue beyond a date falling before the expiration of the term of the lease, the lease shall not be treated as having been granted for a term longer than one ending on that date.

4

Sub-paragraph (3) applies in particular where the lease provides for the rent to go up after a given date, or for the tenant’s obligations to become in any other respect more onerous after a given date, but includes provision for the determination of the lease on that date by notice given by the tenant, and those provisions render it unlikely that the lease will continue beyond that date.

5

Where the terms of the lease include provision for the extension of the lease beyond a given date by notice given by the tenant this paragraph shall apply as if the term of the lease extended for as long as it could be extended by the tenant, but subject to any right of the landlord by notice to determine the lease.

6

It is hereby declared that the question what is the duration of a lease is to be decided, in relation to the grant or any disposal of the lease, by reference to the facts which were known or ascertainable at the time when the lease was acquired or created.

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<p>
Act repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12">Taxation of Chargeable Gains Act 1992 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/289">ss. 289</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/290">290</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/12">Sch.12</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/section/201/3">s. 201(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/20">Sch. 11 paras. 20</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/22">22</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/26/2">26(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/27">27</ref>
and with saving in
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/12/schedule/11/paragraph/24/2">Sch. 11 para. 24(2)</ref>
) and subject to an amendment (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/44">Museum and Galleries Act 1992 (c. 44)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/44/section/11/2">s. 11(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/44/schedule/8/part/I/paragraph/1/1/2/7">Sch. 8 Pt. I para. 1(1)(2)(7)</ref>
, and amendments by:
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/21">Disability Living Allowance and Disability Working Allowance Act 1991 (c. 21)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/21/section/4/2">s. 4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/21/schedule/2/paragraph/9/1/2">Sch. 2 para. 9(1)(2)</ref>
(in force 6.4.1992 by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2617">S.I. 1991/2617</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2617/article/2/f">art. 2(f)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2874">S.I. 1991/2874</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2874/article/2">art. 2</ref>
(in force 6.4.1992 by
<ref href="http://www.legislation.gov.uk/id/nisr/1992/94">S.R. 1992/94</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1992/94/article/2">art. 2</ref>
);
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/6">Social Security (Consequential Provisions) Act 1992 (c. 6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/6/section/4">s. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/6/schedule/2/paragraph/52/a/b">Sch. 2 para. 52(a)(b)</ref>
(in force 1.7.1992 by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/9/section/7/2">s. 7(2)</ref>
of the amending Act);
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/9">Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/9/section/4">s. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/9/schedule/2/paragraph/20/a/b">Sch. 2 para. 20(a)(b)</ref>
(in force 1.7.1992 by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/7/2">s. 7(2)</ref>
of the amending Act);
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/35/2">ss. 35(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/47">47</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/48">48</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/56">56</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/77">77</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/9/paragraph/20/1">Sch. 9 para. 20(1)</ref>
(inserting ss. 143A and 143B), Sch. 17 paras. 3, 6(2)(5), 7, (the amendments coming into force 16.7.1992 except for the amendment by s. 56, Sch. 9 para. 20(1) which comes into force on 19.2.1993 by
<ref href="http://www.legislation.gov.uk/id/uksi/1993/236">S.I. 1993/236</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/236/article/2">art. 2</ref>
); and amendments (retrospective to 1.1.1992) by ss. 35(2), 47, 48 of the same 1992 Act, and amendments (27.7.1993 with effect as mentioned in ss. 84(3), 86(4), 88(4), 105(4) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/84/3">ss. 84(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/86/4">86(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/88/4/a/b">88(4)(a)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/105/3/4">105(3)(4)</ref>
</p>
</note>
<note class="commentary C" eId="c1111139">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/14/schedule/3">Sch. 3</ref>
applied (E.W.S.) (16.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/58">S.I. 1992/58</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/58/article/26">art.26</ref>
.
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SCHEDULE 3
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<p>In ascertaining for the purposes of this Act the duration of a lease of land the following provisions shall have effect.</p>
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<num>2</num>
<content>
<p>Where the terms of the lease include provision for the determination of the lease by notice given by the landlord, the lease shall not be treated as granted for a term longer than one ending at the earliest date on which it could be determined by notice given by the landlord.</p>
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<p>Where any of the terms of the lease (whether relating to forfeiture or to any other matter) or any other circumstances render it unlikely that the lease will continue beyond a date falling before the expiration of the term of the lease, the lease shall not be treated as having been granted for a term longer than one ending on that date.</p>
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<p>Sub-paragraph (3) applies in particular where the lease provides for the rent to go up after a given date, or for the tenant’s obligations to become in any other respect more onerous after a given date, but includes provision for the determination of the lease on that date by notice given by the tenant, and those provisions render it unlikely that the lease will continue beyond that date.</p>
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<p>Where the terms of the lease include provision for the extension of the lease beyond a given date by notice given by the tenant this paragraph shall apply as if the term of the lease extended for as long as it could be extended by the tenant, but subject to any right of the landlord by notice to determine the lease.</p>
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<p>It is hereby declared that the question what is the duration of a lease is to be decided, in relation to the grant or any disposal of the lease, by reference to the facts which were known or ascertainable at the time when the lease was acquired or created.</p>
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