Development of Tourism Act 1969
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
SCHEDULE 4 . . .
Interpretation 1 (1) In this Schedule— “lease” includes a sublease and an agreement for a lease or sublease and references to the grant of a lease shall be construed accordingly; “transferred” includes transferred by operation of law; and references to the occupier or a lessor of a hotel and to the relevant time shall be construed in the same manner as in section 10 of this Act. (2) Where by virtue of this Schedule expenditure is treated as if it had been incurred by any person it shall be treated as incurred by him to the exclusion of anyone else. Expenditure incurred by predecessor in title of occupier or lessor 2 Subject to paragraph 3 of this Schedule, where— (a) a person has incurred expenditure eligible for a grant under Part II of this Act in respect of a hotel; and (b) after the execution of the work which gave rise to the expenditure but before the relevant time his interest in the hotel has been directly or indirectly transferred to a person who at that time is the occupier or a lessor of the hotel, the expenditure shall be treated, for the purposes of the grant, as if it had been incurred by the person (whether the occupier or a lessor) in whom the interest is vested at the relevant time. Expenditure incurred by lessor 3 (1) This paragraph applies where expenditure eligible for a grant under Part II of this Act has been incurred, or would (but for this paragraph) be treated under paragraph 2 of this Schedule as if it had been incurred, by a person who at the relevant time is a lessor (in this paragraph referred to as “the relevant lessor”) of the hotel in respect of which the expenditure was incurred. (2) The expenditure shall be treated, for the purposes of the grant, as if it had been incurred by any person (whether the occupier of the hotel at the relevant time or, if he holds indirectly under the relevant lessor, an intermediate lessor) in whose case the following requirements are satisfied, that is to say— (a) that he (and each intermediate lessor, if any, between himself and the relevant lessor) holds under a lease which— (i) began after the execution of the work which gave rise to the expenditure; and (ii) was granted for a consideration which consisted of or included a capital sum of an amount not less than the amount of that expenditure; and (b) in the case of an intermediate lessor, that the expenditure cannot by virtue of the foregoing provisions of this paragraph be treated as if it had been incurred by a person holding under him. (3) In the application of the foregoing provisions of this paragraph to a relevant lessor who himself holds under a lease the expenditure mentioned in sub-paragraph (2)(a)(ii) shall include any expenditure which would be treated under those provisions as if it had been incurred by the relevant lessor if he were himself the occupier of the hotel at the relevant time.
SCHEDULE 4 . . .
Interpretation 1 (1) In this Schedule— “lease” includes a sublease and an agreement for a lease or sublease and references to the grant of a lease shall be construed accordingly; “transferred” includes transferred by operation of law; and references to the occupier or a lessor of a hotel and to the relevant time shall be construed in the same manner as in section 10 of this Act. (2) Where by virtue of this Schedule expenditure is treated as if it had been incurred by any person it shall be treated as incurred by him to the exclusion of anyone else. Expenditure incurred by predecessor in title of occupier or lessor 2 Subject to paragraph 3 of this Schedule, where— (a) a person has incurred expenditure eligible for a grant under Part II of this Act in respect of a hotel; and (b) after the execution of the work which gave rise to the expenditure but before the relevant time his interest in the hotel has been directly or indirectly transferred to a person who at that time is the occupier or a lessor of the hotel, the expenditure shall be treated, for the purposes of the grant, as if it had been incurred by the person (whether the occupier or a lessor) in whom the interest is vested at the relevant time. Expenditure incurred by lessor 3 (1) This paragraph applies where expenditure eligible for a grant under Part II of this Act has been incurred, or would (but for this paragraph) be treated under paragraph 2 of this Schedule as if it had been incurred, by a person who at the relevant time is a lessor (in this paragraph referred to as “the relevant lessor”) of the hotel in respect of which the expenditure was incurred. (2) The expenditure shall be treated, for the purposes of the grant, as if it had been incurred by any person (whether the occupier of the hotel at the relevant time or, if he holds indirectly under the relevant lessor, an intermediate lessor) in whose case the following requirements are satisfied, that is to say— (a) that he (and each intermediate lessor, if any, between himself and the relevant lessor) holds under a lease which— (i) began after the execution of the work which gave rise to the expenditure; and (ii) was granted for a consideration which consisted of or included a capital sum of an amount not less than the amount of that expenditure; and (b) in the case of an intermediate lessor, that the expenditure cannot by virtue of the foregoing provisions of this paragraph be treated as if it had been incurred by a person holding under him. (3) In the application of the foregoing provisions of this paragraph to a relevant lessor who himself holds under a lease the expenditure mentioned in sub-paragraph (2)(a)(ii) shall include any expenditure which would be treated under those provisions as if it had been incurred by the relevant lessor if he were himself the occupier of the hotel at the relevant time.
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