Meaning of lease for a fixed termS
19 SIn the application of this schedule to a lease for a fixed term, no account is to be taken of—
(a)any contingency as a result of which the lease may terminate before the end of the fixed term, or
(b)any right of either party to terminate the lease or renew it.
Commencement Information
I1 Sch. 19 para. 19 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2