Part 19

Sale and lease-back etc
Chapter 1

Payments connected with transferred land

Interpretation etc

Exclusion of service charges etc
843
1
This section applies for the purposes of sections 838 and 839.
2
A payment must be excluded so far as it is in respect of any of the following—
a
services,
b
the use of relevant assets, and
c
rates usually borne by the tenant.
3
The amount excluded must be just and reasonable.
4
If a lease or agreement contains provisions fixing the payments or parts of payments which are in respect of services or the use of assets, those provisions are not conclusive.
5
A relevant asset is any description of property or rights other than land or an interest in land.