# Development of Tourism Act 1969, Paragraph 1

Extent: E+W+S

(1) In this Schedule—
“lease” includes a sublease and an agreement for a lease or sublease and references to the grant of a lease shall be construed accordingly;
“transferred” includes transferred by operation of law;
and references to the occupier or a lessor of a hotel and to the relevant time shall be construed in the same manner as in section 10 of this Act.
(2) Where by virtue of this Schedule expenditure is treated as if it had been incurred by any person it shall be treated as incurred by him to the exclusion of anyone else.

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Source: https://www.legislation.gov.uk/ukpga/1969/51/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/development-of-tourism-act-1969/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.