Schedules
Schedule 8Remediation costs under qualifying leases etc
I113Presumption: qualifying lease
1
This paragraph applies in relation to a lease that meets the conditions in paragraphs (a) to (c) of section 119(2).
2
The lease is to be treated for the purposes of this Schedule as a qualifying lease unless—
a
the landlord under the lease has taken all reasonable steps (and any prescribed steps) to obtain a qualifying lease certificate from a tenant under the lease, and
b
no such certificate has been provided to the landlord.
3
In this paragraph “qualifying lease certificate” means a certificate, complying with any prescribed requirements, that the condition in section 119(2)(d) was met in relation to the lease at the qualifying time.
4
The requirements that may be prescribed include requirements as to—
a
the information to be provided in the certificate,
b
the form of the certificate, and
c
the execution of the certificate.