6. In paragraph 5 “the relevant owner” means—E+W
(a)in relation to a building occupied under a lease or tenancy having an unexpired term exceeding 5 years, that occupier of the building; or
(b)in relation to any other building, the person for the time being receiving the rack rent of the building whether on that person’s own account or as agent or trustee for any other person, or who would so receive it if the building were let at a rack rent.
Commencement Information
I1Sch. 16 para. 6 in force at 9.6.2009, see art. 1