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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Part 3A
- Chapter 11
- Section 360Z4
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[F1360Z4 Meaning of “lease” etc. U.K.
This section has no associated Explanatory Notes
(1) In this Part “ lease ” includes—
(a)an agreement for a lease if the term to be covered by the lease has begun, and
(b)any tenancy,
but does not include a mortgage (and “ lessee ”, “ lessor ” and “ leasehold interest ” are to be read accordingly).
(2)In the application of this Part to Scotland—
(a) “ leasehold interest ” or “ leasehold estate ” means the interest of a tenant in property subject to a lease, and
(b)any reference to an interest which is reversionary on a leasehold interest or on a lease is to be read as a reference to the interest of the landlord in the property subject to the leasehold interest or lease.]
Textual Amendments
F1Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2
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