{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-41/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-41/paragraph-3.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/41/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After that paragraph insert—\n“3A (1) This paragraph applies where—\n(a) (ignoring this paragraph) paragraph 3 would apply to treat a lease (“the original lease”) as if it were a lease for a fixed term one year longer than the original term,\n(b) during that one year period the tenant under that lease is granted a new lease of the same or substantially the same premises,\n(c) the term of the new lease begins during that one year period, and\n(d) paragraph 9A (backdated lease granted to tenant holding over) does not apply.\n(2) Paragraph 3 does not apply to treat the lease as continuing after the original term.\n(3) The term of the new lease is treated for the purposes of this Part as beginning immediately after the original term.\n(4) Any rent which, in the absence of this paragraph, would be payable under the original lease in respect of that one year period is to be treated as payable under the new lease (and paragraph 1A of Schedule 5 does not apply to it).\n(5) Where the fixed term of a lease has previously been extended (on one or more occasions) under paragraph 3, this paragraph applies as if references to the original term were references to the fixed term as previously so extended.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/41/paragraph/3",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}