| http://www.w3.org/ns/prov#value | - (e) in ascertaining whether or not any rent or other like payment under or in respect of a lease, agreement or licence is less than the arm's length rent in respect of the property concerned, no regard shall be had to any provision in the lease, agreement or licence concerned or in any agreement relating to such lease, agreement or licence that, in the opinion of the Commissioners, was included fo
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