# Finance Act 2000, Paragraph 2


The instruments to which this Schedule applies are—
(a) leases of land for a term of seven years, and
(b) agreements for leases of land for a term of seven years,
executed on or after 1st October 1999 and before the commencement date.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/32/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-32/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.