Commentary

A6.335 Rent and other payments arising from land

Administration and compliance

A6.335 Rent and other payments arising from land

A6.335 Rent and other payments arising from land

The following are relevant data-holders1:

  1.  

    •     a lessee (or successor in title of a lessee)

  2.  

    •     an occupier of land

  3.  

    •     a person having the use of land, and

  4.  

    •     a person who, as agent, manages land or is in receipt of rent or other payments arising from land

The scope of this category (which is based on legislation formerly in TMA 1970, s 19) is specifically extended to include persons who market property to potential tenants, search for tenants or provide similar services2.

The data required is information relating to:

  1.  

    •     the terms

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