# Finance Act 2003, Paragraph 1

Extent: E+W+S+N.I.

In this Part “lease” means—
(a) an interest or right in or over land for a term of years (whether fixed or periodic), or
(b) a tenancy at will or other interest or right in or over land terminable by notice at any time.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/17A/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.