Point in time view as at 27/07/1999.
Finance Act 1999, Paragraph 15 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
15(1)For the purposes of this Part a lease granted for a fixed term and thereafter until determined is treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined.U.K.
(2)Paragraph 14 (agreement for a lease charged as a lease) shall be construed accordingly.
Modifications etc. (not altering text)
C1Sch. 13 Pt. II para. 15 modified (28.11.2001) by S.I. 2001/3746, art. 7(1)(b)
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