# Finance Act 1974, Paragraph 12


(1) For the purposes of this Chapter a person carrying on a trade who is a lessor of tied premises shall be treated as occupying those premises.
(2) The preceding sub-paragraph shall be construed in accordance with section 140(2) of the Taxes Act (income tax and corporation tax on tied premises).

---
Source: https://www.legislation.gov.uk/ukpga/1974/30/schedule/9/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1974/schedule-9/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.