# Corporation Tax Act 2009, Section 291: Meaning of “lease” and “premises”


(1) In this Part “lease” includes—
(a) an agreement for a lease (so far as the context permits), and
(b) any tenancy,
but does not include a mortgage.
(2) In this Part “premises” includes land.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/291 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-291
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.