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(1)M1In this Part, except where the context otherwise requires—
“lease” includes an agreement for a lease, and any tenancy, but does not include a mortgage or heritable security, and “lessee”, “lessor” and “letting” shall be construed accordingly;
“lessee” and “lessor” include respectively the successors in title of a lessee or a lessor; [F1and]
“premises” includes any land; and
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)M2In the application of this Part to Scotland—
“assignment” means an assignation;
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)M3In Schedule A and in sections 25 to 31—
(a)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)“rent” includes a payment by the tenant to defray the cost of work of maintenance of, or repairs to, the demised premises, not being work required by the lease to be carried out by the tenant; F6. . .
(c)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 24(1) inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 13(2)(a) (with Sch. 2 Pts. 1, 2)
F2S. 24(1): definition of "premium" repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 13(2)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F3S. 24(2)-(4) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 13(3), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F4S. 24(5): definitions of "intermediate landlord", "premium" and "reversion" repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 13(4), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F5S. 24(6)(a) repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 13(5), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F6S. 24(6)(c)(7) and word preceding s. 24(6)(c) repealed (with effect as mentioned in s. 38(2)(3) of the repealing Act) by Finance Act 1998 (c. 36), s. 165, Sch. 27 Pt. 3(4), Note
Marginal Citations
M1SOURCE-1970 s. 90(1); 1972 s. 81(3)
M2SOURCE-1970 s. 90(3)
M3SOURCE-1970 s. 71(2)
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