# Finance Act 1999, Paragraph 15


(1) For the purposes of this Part a lease granted for a fixed term and thereafter until determined is treated as a lease for a definite term equal to the fixed term together with such further period as must elapse before the earliest date at which the lease can be determined.
(2) Paragraph 14 (agreement for a lease charged as a lease) shall be construed accordingly.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/13/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-13/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.