When a lease is “finalised”U.K.
23(1)For the purposes of this Part, a lease is “finalised” on the earliest day on which the following conditions are met.U.K.
(2)Condition 1 is that there is a contract in writing for the lease between the lessor and the lessee.
(3)Condition 2 is that either—
(a)the contract is unconditional, or
(b)if it is conditional, the conditions have been met.
(4)Condition 3 is that no terms remain to be agreed.