A4.123 Details of leases

A4.123 Details of leases

Note that these provisions are repealed with effect from 31 March 2012 and replaced with new data-gathering powers under FA 2011, Sch 23, see A6.325–A6.345.

For the purpose of obtaining particulars of profits or gains of a UK property business1, an inspector may by notice in writing require any present or former lessee or occupier (including any person having use of the land) to give information as to the terms applying to a lease (including an agreement for a lease and any tenancy) or occupation or use of the land; to produce any relevant instrument; and to

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