CH28920 - Data gathering: Relevant data-holders and relevant data: Rent and other payments arising from land: Relevant data

The relevant data for a data-holder who receives rent or other payments arising from land, see CH28910, is information relating to

• the terms applying to the lease, occupation or use of the land
• any consideration given for the grant or assignment of the tenancy, and
• any person on whose behalf the land is managed, or the payments received, including particulars of payments arising from the land.

FA11/SCH23/PARA18

SI 2012/847/REG16