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Paragraph 13 Presumption: qualifying leaseI1

England and Wales

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies in relation to a lease that meets the conditions in paragraphs (a) to (c) of section 119(2).

(2)

The lease is to be treated for the purposes of this Schedule as a qualifying lease unless—

(a)

the landlord under the lease has taken all reasonable steps (and any prescribed steps) to obtain a qualifying lease certificate from a tenant under the lease, and

(b)

no such certificate has been provided to the landlord.

(3)

In this paragraph “qualifying lease certificate” means a certificate, complying with any prescribed requirements, that the condition in section 119(2)(d) was met in relation to the lease at the qualifying time.

(4)

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.

Annotations

Commencement

I1

Sch. 8 para. 13 in force at 28.6.2022, see s. 170(3)(a)