Presumptions relating to landlord under qualifying leaseE+W
14(1)The person who was the landlord under a qualifying lease at the qualifying time (“the relevant landlord”) is to be treated for the purposes of this Schedule as having met the contribution condition (as defined by paragraph 3) unless the landlord under the lease provides to the tenant under the lease a certificate, complying with any prescribed requirements, that the relevant landlord did not meet that condition.
(2)The Secretary of State may by regulations provide that (in some or all cases) the condition in paragraph 2(2) is to be treated for the purposes of this Schedule as met in relation to a lease to which paragraph 2 applies unless the landlord under the lease provides to the tenant under the lease a certificate that complies with any prescribed requirements.
(3)The requirements that may be prescribed include requirements as to—
(a)the information to be provided in the certificate,
(b)the form of the certificate, and
(c)the execution of the certificate.
Commencement Information
I1Sch. 8 para. 14 in force at 28.6.2022, see s. 170(3)(a)