# Corporation Tax Act 2010, Section 862: Lease, lessee, lessor and rent


(1) This section applies for the purposes of this Chapter.
(2) “Lease” includes—
(a) an agreement for a lease, and
(b) any tenancy.
(3) “Lease” does not include a mortgage.
(4) A reference to a lessee or lessor—
(a) is to be read in accordance with subsections (2) and (3), and
(b) includes a reference to the successors in title of a lessee or lessor.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/862 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-862
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.