# Finance Act 2006, Paragraph 23


(1) For the purposes of this Part, a lease is “finalised” on the earliest day on which the following conditions are met.
(2) Condition 1 is that there is a contract in writing for the lease between the lessor and the lessee.
(3) Condition 2 is that either—
(a) the contract is unconditional, or
(b) if it is conditional, the conditions have been met.
(4) Condition 3 is that no terms remain to be agreed.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/8/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-8/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.