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Changes over time for: Cross Heading: Assignment of agreement for lease
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Version Superseded: 17/07/2013
Status:
Point in time view as at 01/01/2013.
Changes to legislation:
Finance Act 2003, Cross Heading: Assignment of agreement for lease is up to date with all changes known to be in force on or before 24 February 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.
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Changes to Legislation
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[Assignment of agreement for leaseU.K.
12B(1)This paragraph applies, in place of section 45 (contract and conveyance: effect of transfer of rights), where ... a person assigns his interest as lessee under an agreement for a lease.U.K.
(2)If the assignment occurs without the agreement having been substantially performed, section 44 (contract and conveyance) has effect as if—
(a)the contract were with the assignee and not the assignor, and
(b)the consideration given by the assignee for entering into the contract included any consideration given by him for the assignment.
(3)If the assignment occurs after the agreement has been substantially performed—
(a)the assignment is a separate land transaction, and
(b)the effective date of that transaction is the date of the assignment.
(4)Where there are successive assignments, this paragraph has effect in relation to each of them.]
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