132Advertising and promotion levy—other leases

132 Advertising and promotion levy—other leases (1) This section applies to the lessor’s accounting periods after the first accounting period under a lease. (2) If the lease requires the tenant to pay an amount to the lessor for advertising and promotion costs, the lessor can only levy the amount if— (a) at least 1 month before the start of each accounting period of the lessor—the lessor makes available to the tenant a marketing plan that gives details of the lessor’s proposed expenditure on advertising and promotion during the accounting period and indicates the amount (if any) previously levied for advertising or promotional purposes but not spent; or (b) if the amount relates to an opening promotion for the relevant shopping centre—at least 1 month before the opening promotion, the lessor makes details of the proposed expenditure on the promotion available to the tenant. (3) If the lessor fails to substantially comply with subsection (2), the tenant is not liable to pay an amount for advertising and promotion costs and may recover any amount already paid for those costs— (a) for costs relating to an opening promotion of the shopping centre—if the details were not made available to the tenant in accordance with subsection (2) (b); or (b) in any other case—if no expenditure plan has been provided.