SCHEDULE 19SLeases

Valid from 01/04/2015

PART 6 SOther provision about leases

Meaning of lease for a fixed termS

19SIn 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.