The Finance (1909-10) Act exempts from undeveloped land duty agricultural land held under lease granted before 30th April 1909, but provides that ‘where the landlord has power to determine the tenancy of the whole or any part of the land, the tenancy of the land or that part of the land shall not be deemed for the purposes of this provision to continue after the earliest date after the commencement of this Act at which it is possible to determine the tenancy under that power.’
By lease dated 4th December 1906 the respondents had let a farm for seven years from 29th September 1904 to 29th September 1911. Power was reserved to the lessors of resuming part of the land let at any time during the currency of the lease ‘for building or other purposes’ on giving the lessee one month’s notice in writing.
Held that the power to determine the tenancy only arose when the landlord purposed to enter ‘for building or other purposes.’ Therefore where the landlord had no such purpose the proviso did not apply.
Judges:
Earl Loreburn, Lords Atkinson, Parker, Sumner, and Parmoor
Citations:
[1914] UKHL 879, 52 SLR 879
Links:
Jurisdiction:
England and Wales
Landlord and Tenant
Updated: 26 April 2022; Ref: scu.620728