Amendment to section 23
13. After section 23(1) (tenancies to which Part 2 applies) insert—
“(1A) Occupation or the carrying on of a business—
(a)by a company in which the tenant has a controlling interest; or
(b)where the tenant is a company, by a person with a controlling interest in the company,
shall be treated for the purposes of this section as equivalent to occupation or, as the case may be, the carrying on of a business by the tenant.
(1B) Accordingly references (however expressed) in this Part of this Act to the business of, or to use, occupation or enjoyment by, the tenant shall be construed as including references to the business of, or to use, occupation or enjoyment by, a company falling within subsection (1A)(a) above or a person falling within subsection (1A)(b) above.”.