# Income Tax (Trading and Other Income) Act 2005, Section 364: Meaning of “lease” and “premises”


(1) In this Part “lease” includes—
(a) an agreement for a lease (so far as the context permits), and
(b) any tenancy,
but does not include a mortgage.
(2) In this Part “premises” includes land.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/364 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-364
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.