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Finance Act 1963

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This is the original version (as it was originally enacted).

The Finance Act 1952 (15 & 16 Geo. 6. & 1 Eliz. 2. c. 33)

17(1)Section 26 shall be amended as provided by the following sub-paragraphs.

(2)In subsection (6), for the words from "section one hundred and seventy-five" to the end there shall be substituted the words

Case VIII of Schedule D.

(3)In subsection (7)—

(a)for the words from " is chargeable " to " payable to him " there shall be substituted the words

becomes entitled to any rent under a lease comprising the tied premises and other premises;

(b)for the words "the section in question, his liability under that section" there shall be substituted the words

Case VIII of Schedule D, his liability in respect of the rent;

(c)for the words from " of the land " to " may be " there shall be substituted the word

thereof.

(4)In subsection (9) for the word " (5)" there shall be substituted the word

(3).

(5)For subsection (10) there shall be substituted the following—

(10)In this section ' lease ' includes an agreement for a lease if the term to be covered by the lease has begun, and any tenancy, but does not include a mortgage or heritable security, and ' lessor' shall be construed accordingly, and includes the successors in title of a lessor.

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