# Income Tax (Trading and Other Income) Act 2005, Paragraph 65


Section 280 does not apply in relation to a lease granted—
(a) before 6th April 1963, or
(b) pursuant to a contract entered into before 4th April 1963.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/schedule/2/paragraph/65 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/schedule-2/paragraph-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.