{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-862",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-862.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/862",
  "kind": "section",
  "number": "862",
  "heading": "Lease, lessee, lessor and rent",
  "text": "(1) This section applies for the purposes of this Chapter.\n(2) “Lease” includes—\n(a) an agreement for a lease, and\n(b) any tenancy.\n(3) “Lease” does not include a mortgage.\n(4) A reference to a lessee or lessor—\n(a) is to be read in accordance with subsections (2) and (3), and\n(b) includes a reference to the successors in title of a lessee or lessor.\n(5) “Rent” includes a payment by a tenant for work to maintain or repair leased premises which the lease does not require the tenant to carry out; and “premises” here includes land.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/862",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}