Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 10 U.K. Supplementary

Other supplementary provisions U.K.

291 Meaning of “lease” and “premises” U.K.

(1) In this Part “lease” includes—

(a) an agreement for a lease (so far as the context permits), and

(b) any tenancy,

but does not include a mortgage.

(2) In this Part “premises” includes land.