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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 July 1999 - onwards
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345. Double rent allowance in respect of rent paid for certain business premises.

(1) In this section -

"qualifying lease" means, subject to subsections (1A) and (8), a lease in respect of a qualifying premises granted in the qualifying period, or within the period of one year from the day next after the end of the qualifying period, on bona fide commercial terms by a lessor to a lessee not connected with the lessor, or with any other person entitled to a rent in respect of the qualifying premises, whether under that lease or any other lease but, notwithstanding the foregoing, a lease which would otherwise be a qualifying lease shall not be such a lease if granted in respect of a building or structure within the meaning of paragraph (a)(iii) of the definition of "qualifying premises" the site of which is wholly within an area -

(a) described in an order referred to in section 340(1)(a), if the lease is granted on or after the 31st day of July, 1999, or

(b) described in Schedule 7, if the lease is granted on or after the 31st day of December, 1999, or

(c) described i

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