# Finance Act 2003, Paragraph 2


In the application of the provisions of this Part to a lease for a fixed term, no account shall be taken of—
(a) any contingency as a result of which the lease may determine before the end of the fixed term, or
(b) any right of either party to determine the lease or renew it.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/17A/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.