A further condition which has to be satisfied before the
second requirement (see
BLM74640) is met is that the contract in
its final from is not 'materially different' from the contract as
it stood when it was made. This is largely a question of fact. But
you should not accept that changes to the contract intended to take
a lease which would have otherwise come within FA97/Sch12 Part I
outside those provisions are non-'material'.
