# Finance Act 2003, Paragraph 1A


For the purposes of this Part “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/5/paragraph/1A (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-1A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.