{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IH",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IH.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270IH",
  "kind": "section",
  "number": "270IH",
  "heading": "Meaning of “lease” etc",
  "text": "(1) In this Part “lease” includes—\n(a) an agreement for a lease if the term to be covered by the lease has begun,\n(b) any tenancy, and\n(c) in the case of land outside the United Kingdom, an interest corresponding to a lease,\nbut does not include a mortgage (and “lessee”, “lessor” and “leasehold interest” are to be read accordingly).\n(2) In the application of this Part to Scotland—\n(a) “leasehold interest” (or “leasehold estate”) means the interest of a tenant in property subject to a lease, and\n(b) any reference to an interest which is reversionary on a leasehold interest or on a lease is to be read as a reference to the interest of the landlord in the property subject to the leasehold interest or lease.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/270IH",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}