Part 19Sale and lease-back etc
Chapter 2New lease of land after assignment or surrender
New lease treated as ending
854New lease treated as ending
(1)
Sections 855 to 857 treat the new lease as ending in certain circumstances for the purposes of this Chapter.
(2)
If any of those provisions apply in a given case, and the new lease is treated as ending on different dates, it must be treated as ending on the earlier or earliest of them.