66Subleases of exempt leasesS
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A sublease of an exempt lease is an exempt lease if—
(a)it would have been converted on the appointed day into a right of ownership under section 4(1)(a), had the sublease been registered immediately before the appointed day, and
(b)it is registered (before, on or after the appointed day).
Commencement Information
I1S. 66 in force at 28.11.2013 by S.S.I. 2013/322, art. 2(f)