E-briefing: Summarising the Covid-19 (Temporary Measures) Act 2020 For Commercial Landlords

Introduction

1. On 7 April 2020, Parliament passed the wide-ranging COVID-19 (Temporary Measures) Act 2020 (the “Act”) to provide temporary, targeted relief to alleviate the immense pressures caused to individuals, firms and businesses as a result of the COVID-19 pandemic.
2. We have reviewed the Act in our article, particularly in relation to how the Act affects commercial landlords
3. The article is attached to this e-briefing, and deals with the following:
   • Pre-requisites to Temporary Reliefs
   • Types of Temporary Reliefs Available
   • Temporary Relief Period
   • Consequences of Contravention
   • Determination by Assessors
   • Passing on Property Tax Remissions
4. Please note that you can click on each section in the enclosed article to be taken directly to that section.
5. A copy of the article can also be found here.