lease "lease" includes an underlease and an agreement for a lease or underlease and any instrument giving any such indemnity as aforesaid or varying the liability under the lease; ACT 208 - TRUSTEE ACT 1949 (Revised 1978) 31. Protection against liability in respect of rents and covenants.
lease "lease" means a registered lease or sub-lease of alienated land; Act 56_65 - NATIONAL LAND CODE 5. Interpretation.
lease In this subsection "lease" includes an underlease and an agreement for a lease or underlease. ACT 208 - TRUSTEE ACT 1949 (Revised 1978) 44. Vesting of trust property in new or continuing trustees.
lease "lease" means any kind of agreement or arrangement under which payments are made for the use of-an asset: Provided that a lease agreement or arrangement shall be deemed to be a sale agreement where — (i) the lessee is given an option to purchase the asset during the lease term or upon expiry; (ii) the lessee is given the beneficial ownership of the asset; (iii) the lessee during the lease term or upon expiry of the lease term acquires directly or indirectly the asset otherwise than at its market value at the date of such acquisition; (iv) the asset is a special purpose asset; (v) the lessee has claimed capital allowance in respect of the asset prior to the lease; or (vi) the lessee is given the right to sell or dispose of the asset and receives the proceeds or a portion o the proceeds from the sale; PU(A) 131/1986 - INCOME TAX LEASING REGULATIONS, 1986 4. Interpretation.
lease "lease" means a lease of immovable property, and includes- (a) any undertaking in writing to cultivate, occupy, or pay or deliver rent for, immovable property; (b) any instrument by which tolls, rents or profits of any description are let to farm; (c) any writing on an application for a lease intended to signify that the application is granted; ACT 378 - STAMP ACT 1949 (CONSOLIDATED AND REVISED 1989) 2. Interpretation.
lease "lease" includes a sub-lease, a tenancy for three years or less and any agreement for a lease or sub-lease; ACT 53 - INCOME TAX ACT 1967 2. Interpretation.
See Also: Dictionary See Also: Translator EN-BM